Income approach: Difference between revisions
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imported>Doug Williamson (Create the page. Source: IFRS 13, page A629) |
imported>Doug Williamson (Link with Expected cash flow and Income approach pages.) |
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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. | 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. | |||
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*[[IFRS 13]] | *[[IFRS 13]] | ||
*[[Fair value]] | *[[Fair value]] | ||
*[[Expected cash flow]] | |||
*[[Cost approach]] | |||
Revision as of 17:41, 26 July 2015
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.
