現在価値とは？
現在価値 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 “現在価値” Used in Practice?
IFRS第16号では将来のリース支払の現在価値を計算し、貸借対照表上で負債として認識する必要がある。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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現在価値とは？
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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