Discount ratesForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Discount ratesThis topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts June 25, 2020 at 7:42 pm #574703 Sneha00MemberTopics: 46Replies: 20☆☆Sir please can you explain what all discount rate we use? For impairment- in value in use we use pre tax risk adjusted to cash flow rate For provision which rate is used? June 26, 2020 at 2:50 pm #574742 Stephen WidbergKeymasterTopics: 16Replies: 3396☆☆☆☆☆IAS 37 – there is some debate over this – all that is clear is that it should be a pre-tax rate.See p12/13 of below for debate but it’s way over the top for your examhttps://www.ifrs.org/-/media/project/discount-rates/project-summary.pdfAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In