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Tuesday 30 September 2014

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Discount rates

Discount rates


 Discount rates research – review of existing requirements

Project objective

Many IFRSs specify, or refer to, the discount rate that must be used to discount estimates of future cash flows. Different Standards specify different discount rates, depending on the objective of the particular IFRS. Views received during the agenda consultation suggest that the reasons for using different discount rates are not well understood, with some respondents suggesting that such differences cause IFRS requirements to be inconsistent. This research project examines discount rate requirements in IFRS, and assesses whether there any inconsistencies that the IASB should address.

Project stages

Expected completion date: Q1, 2015