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Friday 18 April 2014

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Discount rates

Discount rates


 

Discount rates


 

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. The research project will examine discount rate requirements in IFRS, explaining why those differences exist and assessing whether there any inconsistencies that the IASB should address.

This page will be updated once staff has been assigned to this project.

 

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