现值 是什么？
现值 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 “现值” Used in Practice?
根据IFRS 16，未来租赁付款的现值必须计算并在资产负债表中确认为负债。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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现值 是什么？
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.
Where can I learn this term for free?
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