割引率とは？
割引率 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 “割引率” Used in Practice?
割引キャッシュフローモデルで用いる割引率は予想収益の現在価値に直接影響する。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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割引率とは？
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.
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