DISCOUNT CASHFLOW: WHY IT MAKES SENSE AND WHAT IT NEEDS
IFRS 9 and the DCF methodology The accounting models for credit impairment have received a big boost from the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). The FASB has proposed the current expected credit loss (CECL) accounting standard to calculate expected credit losses in the US. The International Financial Reporting […]
