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Home / Journals / Auditor / Volume 11 Issue 3 / The Practice of Applying the Discount Rate in the Assessment of Accounting (Financial) Reporting Indicators
The Practice of Applying the Discount Rate in the Assessment of Accounting (Financial) Reporting Indicators
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Citations:

THE PRACTICE OF APPLYING THE DISCOUNT RATE IN THE ASSESSMENT OF ACCOUNTING (FINANCIAL) REPORTING INDICATORS
Krishtaleva Taisiya 1
Kachkova Ol'ga 2
Authors:
1.  Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Faculty of Taxes, Audit and Business Analysis,, Professor)

Russian Federation
2.  Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Associate professor)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2025-11-3-16-22
Pages:
from 16 to 22
Status:
Published
Received:
24.04.2025
Accepted:
24.04.2025
Published:
24.04.2025
Subject area:
UDC 657.922
Language:
Russian
Keywords:
accounting (financial) statements, disclosures, valuation, cash flows, discount rate
Abstract and keywords
Abstract (English):
Until 2021, only PBU 8/2010 required the use of discounting in accounting. There have already been five such standards since 2022. The article considers that the discount rate plays a key role in determining the discounted value. The authors investigated the practice of applying the discount rate when evaluating indicators disclosed in accounting (financial) statements. The different requirements imposed by IFRS on discounting and the lack of a unified methodology for determining discount rates cause difficulties in preparing accounting (financial) statements and, therefore, may be a source of estimation uncertainty.

Keywords:
accounting (financial) statements, disclosures, valuation, cash flows, discount rate
References

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