Discount rates in IFRS: how practitioners depart the IFRS maze

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HAL Id: hal-01992506

https://hal.archives-ouvertes.fr/hal-01992506

Submitted on 24 May 2019

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Discount rates in IFRS: how practitioners depart the IFRS maze

Véronique Blum, Pierre-Emmanuel Thérond

To cite this version:

Véronique Blum, Pierre-Emmanuel Thérond. Discount rates in IFRS: how practitioners depart the IFRS maze: Towards the end of determinism in accounting. [Research Report] Autorité des Normes Comptables. 2019. �hal-01992506�

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BLUM & THEROND for ANC

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DISCOUNT RATES IN IFRS

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3http://www.monetary.org/a-brief-history-of-interest/2010/12

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Time Cumulated discounted cash flows

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