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ما هو القيمة الحالية؟

القيمة الحالية The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “القيمة الحالية” Used in Practice?

يجب حساب القيمة الحالية لمدفوعات الإيجار المستقبلية والاعتراف بها كالتزام في الميزانية بموجب معيار IFRS 16.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

ما هو القيمة الحالية؟

The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

Where can I learn this term for free?

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