Che cos'e Valore Attuale?
Valore Attuale 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 “Valore Attuale” Used in Practice?
Il valore attuale dei futuri pagamenti di leasing deve essere calcolato e contabilizzato come passività in bilancio secondo l’IFRS 16.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Valore Attuale?
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.
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