discounted cash flow method
61profitability index — PI A method used in discounted cash flow for ranking a range of projects under consideration in which standard cash flow patterns are projected. It is based on the ratio: total present values of cash inflows/initial investment, the value of which …
62profitability index — PI A method used in discounted cash flow for ranking a range of projects under consideration in which standard cash flow patterns are projected. It is based on the ratio: total present values of cash inflows initial investment, the value of which …
63net present value — NPV A method of capital budgeting in which the value of an investment is calculated as the total present value of all cash inflows, cash outflows minus the cost of the initial investment. If the net present value is positive the investment should …
64Stock market bottom — A stock market bottom is a trend reversal that marks the end of a market downturn and the beginning of an upward moving trend. A bottom may occur because of the presence of a cycle, or because of panic selling as a reaction to an adverse… …
65net residual value — disposal value The expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is used for computing the straight line method and diminishing balance method of depreciation, and also for… …
66net residual value — disposal value The expected proceeds from the sale of an asset, net of the costs of sale, at the end of its estimated useful life. It is used for computing the straight line method and diminishing balance method of depreciation, and also for… …
67IAS 39 — Der International Accounting Standard 39 (IAS 39) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Entwicklung und Anwendung des IAS 39 3 Anwendungsbereich 4 Bewertungsgrundsätze …
68International Accounting Standard 39 — Der International Accounting Standard 39 (IAS 39) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Entwicklung und Anwendung des IAS 39 3 Anwendungsbereich …
69multiple solution rates — The several rates of return that can in some circumstances be computed in an appraisal based on discounted cash flow using the internal rate of return method. These circumstances may arise when the projected cash flows change from positive to… …
70net present value — NPV A method of capital budgeting in which the value of an investment is calculated as the total present value of all cash inflows and cash outflows minus the cost of the initial investment. If the net present value is positive the investment… …
