Что такое Текущая стоимость?
Текущая стоимость 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 “Текущая стоимость” Used in Practice?
Текущая стоимость будущих арендных платежей должна быть рассчитана и признана как обязательство в балансе по МСФО 16.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Текущая стоимость?
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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