In many cases, the preparation of IFRS-reporting requires to discount the future cash flows. And the result after the evaluation of various reporting articles depends on which discount rate is used.
1. Which sources of information are used to calculate the discount rate, and which methods are used for risk-related adjustment:
- build-up method;
2. How to determine the discount rate to:
- initially recognise the financial assets and liabilities;
- test for impairment;
- carry out rental payments;
3. Which changes are being considered now by the IFRS Council with respect to the discount rate.
This webinar was useful for:
IFRS specialists, chief accountants, financial managers and inspectors, internal and external auditors, Chief Financial Officers.
The magazine "IFRS in practice"
Natalia Belyaeva, FCCA, Manager, audit department, certified auditor, Mazars