Use of Discounted Cash Flow Approaches in US GAAP Accounting
ThomsonReuters
MAY 6, 2021
Discounted cash flow approaches are a helpful tool used in US GAAP accounting for valuation and impairment assessments. A discounted cash flow approach involves projecting a stream of cash flows for an item and then applying a discount rate to those cash flows to calculate a single value or a range of values for that item.
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