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FM

Discounted Cash Flow – Internal Rate of Return - ACCA Financial Management (FM)

VIVA Subject Guide
YouTube video

21 Comments

  1. Tanja
    Sir, are formulas in spreadsheet for NPV and IRR allowed in the exam or we need to calculate with DF using tables?
  2. John MoffatTutor
    You should use the spreadsheet formula :-)
  3. Robert
    Thank you for lecture John.
  4. Owen
    Hello, can there be 0 IRR's?
  5. John MoffatTutor
    Yes! But unlikely. Suppose a project required an outflow at time 0, and then another outflow at time 1 (and then no further flows). There would be no IRR :-)
  6. Katy
    Can I do 8820/5*100=176400 6660/176400=0.03775. Would that method be accepted?
  7. John MoffatTutor
    No it wouldn't. You either do as in the lecture or (more sensibly if in Section C of the exam) you use the IRR function in the spreadsheet provided.
  8. nirunari
    Hi professor,

    Does the NPV values affect the formula that you share? E.g. Is the negative figure always the denominator?

    Thank you.
  9. John MoffatTutor
    No to both :-)

    It is important to understand the logic behind the formula rather than just learn a formula (and in Section C questions you do not need to make two guesses anyway because you can use the IRR function in the spreadsheet that is provided),
  10. chalesakunda
    Hello
    when i divide 6660 by 8820 and then multiply by 5% it is giving me 0.0378 and not 3.78, kindly advise!!!!!!!!
  11. Stephen
    One of the sample question asks "a graph showing NPV on Y axis and interest rate on X axis will have a negative slope" surely this is true - if interest rates increase doesnt NPV go down ?
  12. Stephen
    Apologies, I have found the section where you explain this, now understand how this can happen.
  13. John MoffatTutor
    No problem :-)
  14. Bernard
    Thanks for the presentation knowing another way of calculating irr is a plus
  15. John MoffatTutor
    You are welcome :-)
  16. nethra ramamoorthy
    it was very helpful sir. to find the discounting factor in IRR, do we divide initial investmnet / cash flow or the other way round?
  17. John MoffatTutor
    I don't really understand what you are asking, because we do neither. We discount using two interest rates (and look up the discount factors in the tables) and then approximate between the NPV's to get the IRR.
  18. Sachini Kaushalya
    Hi Professor,
    Thank you very much for your valuable lectures. These IRR calculations and NPV calculations can be done through the calculator. (BA 2 Plus) Is it okay to use the calculator method or is it mandatory to use the table method?
  19. John MoffatTutor
    That calculator is not allowed in the exam - it displays letters as well as numbers and you are not allowed calculators that have letters in the display.

    Anyway, appreciate that most of the questions in the exam are designed in a way to test that you understand what you are doing - not just that you can do simple calculations :-)
  20. faith20ul19
    Thank you John for this presentation. The approach regarding the IRR was put straight.
  21. John MoffatTutor
    Thank you for your comment :-)

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