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Provision

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Provision

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by MikeLittle.
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  • November 16, 2012 at 11:06 am #55381
    edmundchan
    Member
    • Topics: 16
    • Replies: 6
    • ☆

    Dear Mike,

    I do not understand the rationale behind the use of pre-tax discount rate in determining the provision amount. Would you mind advising me why?

    And other than provision, should we use pre-tax discount rate as well in discounting the financial assets, like the loan and other receivables?

    Thanks

    November 16, 2012 at 11:12 am #107634
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23323
    • ☆☆☆☆☆

    Hi Edmund

    We use it because that’s the rate which is specified – it’s not something which I’ve made up and could change next week if I wanted!

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