• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

IIR

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › IIR

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 7, 2016 at 10:52 pm #362067
    jameshenry
    Member
    • Topics: 13
    • Replies: 10
    • ☆

    Hi

    One last question that confuses me a bit is the NPV calculations for the IIR. Are the calculations so at 12% and 20% on the individual cash inflows over four years for example or are they an annuity which only works if the flows are even. Is scrap added on too. And which table do you use exactly in the tables.

    December 8, 2016 at 7:05 am #362136
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54835
    • ☆☆☆☆☆

    You discount all the cash flows, including any scrap.

    You can always discount each year individually using the present value tables, but if the flows are equal each year then it is quicker to use the annuity tables.

    Have you watched my free lectures on discounting?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • aesya on FA Chapter 10 Questions Books of Prime Entry
  • Emelyn on Conceptual Framework – ACCA SBR lecture
  • John Moffat on Discounted cash flow techniques (part 1) – ACCA (AFM) lectures
  • lokeshdh00 on Discounted cash flow techniques (part 1) – ACCA (AFM) lectures
  • yuanbao on The nature and structure of organisations – ACCA Paper BT

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in