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NPV timing and dates

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › NPV timing and dates

  • This topic has 3 replies, 2 voices, and was last updated 6 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 7, 2019 at 10:55 pm #515265
    aliansari14
    Member
    • Topics: 13
    • Replies: 28
    • ☆

    Hello sir,
    Hopefully you are doing well,
    I have a few questions although I have watched your lectures
    1) when they mention let’s say “starting in 2 years time ”
    Means we will discount at time=2 right ?
    2)and in your lecture you said capital allowances is charged after 12 months, if tax payment is normal timing then we will charge capital allowance(to calculate tax saving) of 1st year at T=1 is that true ?

    Does that mean I assume that cash flows occur end of each year ?

    Sorry I just get confused with the timings in the question sometimes ,can u pls tell me important points in timings ?

    Thanks

    May 8, 2019 at 9:12 am #515289
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54675
    • ☆☆☆☆☆

    1 If a flow is in 2 years time, then we discount the flow for 2 years.

    2. I do not say that capital allowances are charged after 12 months. Capital allowances are calculated at the end of the accounting period. The tax saving that results either occurs immediately (if the question says that tax is payable immediately), or (more likely) it occurs 12 months after the end of the accounting period (if the question says that there is a one year delay in tax).

    3. We always assume that operating cash flows occur at the ends of year, unless the question says differently.

    I do suggest that you watch my lectures again, because I do explain all of these points in the lectures.

    May 8, 2019 at 2:10 pm #515325
    aliansari14
    Member
    • Topics: 13
    • Replies: 28
    • ☆

    This makes it more clear thank you so much 🙂

    May 8, 2019 at 4:56 pm #515351
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54675
    • ☆☆☆☆☆

    You are welcome 🙂

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    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘NPV timing and dates’ is closed to new replies.

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