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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Discount rates
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?
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 exam
https://www.ifrs.org/-/media/project/discount-rates/project-summary.pdf
