¿Qué es Tasa de Descuento?
Tasa de Descuento The interest rate used to determine the present value of future cash flows in valuation models and accounting measurements, including DCF analysis, impairment testing, and pension obligations.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Tasa de Descuento” Used in Practice?
La tasa de descuento aplicada en un modelo de flujos de caja descontados impacta directamente el valor presente de los beneficios proyectados.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Tasa de Descuento?
The interest rate used to determine the present value of future cash flows in valuation models and accounting measurements, including DCF analysis, impairment testing, and pension obligations.
Where can I learn this term for free?
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