Discounting [21]

Go to: Summary | Previous | Next   
Bullet points include: Importance of valuation purpose Going concern versus liquidation or solvency valuations Time value of money Different stakeholders can hold different views, which can be conflicting Selection needs to involve a balanced consideration of stakeholder interests, professional obligations and applicable standards Often but not always need for consistency between assets and liabilities Not all financial reporting frameworks involve consistent approaches

Contents | Prev | Next | Library

Desktop view | Switch to Mobile