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 is a type of “income approach” or “present value technique,” two terms used frequently in the FASB Accounting Standards Codification®. The discount rate. Expected Cash Flows.
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