Income approach: Difference between revisions
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imported>Doug Williamson (Link with Expected cash flow and Income approach pages.) |
imported>Doug Williamson (Classify page.) |
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''Financial reporting.'' | |||
Valuation techniques that convert future amounts (eg cash flows or income and expenses) to a single current (ie discounted) amount. | Valuation techniques that convert future amounts (eg cash flows or income and expenses) to a single current (ie discounted) amount. | ||
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==See also== | ==See also== | ||
*[[Cost approach]] | |||
*[[Expected cash flow]] | |||
*[[Fair value]] | |||
*[[Financial reporting]] | |||
*[[IFRS 13]] | *[[IFRS 13]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 16:08, 1 July 2022
Financial reporting.
Valuation techniques that convert future amounts (eg cash flows or income and expenses) to a single current (ie discounted) amount.
The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.
