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These two calculations, although similar, may not return the same result due to the discounting of cash flows. For example, projects with higher cash flows toward the end of a project’s life will experience greater discounting due to compound interest. For this reason, the payback period may return a positive figure, while the discounted payback …

Payback Period Explained, With the Formula and How to Calculate It Leer más »

Management is responsible for providing adequate evidence supporting the going concern assumption and addressing any identified risks or uncertainties. In India, Ind AS 1, “Presentation of Financial Statements,” sets the foundation for the going concern assumption. Similarly, IFRS also emphasizes the importance of this assumption in its guidelines, making it a globally recognized and accepted …

Going Concern Assumption Disclosure Indicator Leer más »