How to Calculate Pre-tax Rate for Value in Use - IFRSbox

How to Calculate Pre-tax Rate for Value in Use - IFRSbox

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日期:2025-07-10
Hi Silvia, The standard prescribes the use of pre tax cash flows, hence the need to compute the pre tax discount rate. However, I think valuation experts prefer to use after-tax cash flows as the computed value would be different from before tax cash flow...看更多