Discount Rates
FEATURED ARTICLES
All articles in this category pertain to discount rates. A discount rate is the interest percentage an entity anticipates receiving throughout an investment, used to calculate the present value of a future cash flow. Discount rate can also mean the interest rate the Federal Reserve charges for loans to banks and other financial institutions.
Learn more about discount rates below.
Recent articles
FASB eases discount rate guidance for nonpublic lessees
The Financial Accounting Standards Board issued an accounting standards update Thursday in an effort to simplify the discount rate guidance for lessees that aren’t public companies, including private companies, nonprofits and employee benefit plans.The amendments in...
Interest Rates under ASC 842 Explained: Implicit, Incremental Borrowing, Risk-Free
This article explains the interest rate options under ASC 842.
FASB Proposes Amendment for Guidance on ASC 842 Discount Rate
FASB issued a proposed amendment to ASC 842.
FASB Proposes Changes to Topic 842 Risk-Free Discount Rate Practical Expedient
This article explains FASB’s new proposed changes to ASC 842.
Incremental Borrowing Rate for IFRS 16, ASC 842, and GASB 87: Discount Rates and When to Use Them
Define incremental borrowing rates under the new lease accounting standards.
What is Lease Accounting? A Lot More Than Net Present Value
The new lease accounting standards explained.