未来现金流量现值(the present value of future cash flow),是形成公允价值(fair value)的基 础。 本身也构成了公允价值的计量属性。各国 会计准则制定机构都对未来现金流量现值的运用进行研究,并相继发布了研究报告,以下可以参考一下。
被套期项目自套期开始的预计未来现金流量现值的累计变动额。?。
The accumulative amount of changes in the present value of the estimated future cash flow of the hedged item as of the commencement of the hedging.
然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。?。
Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated.
企业价值是企业在未来若干年里通过经营活动所能创造的现金流量的折现值。
Corporation value is the present value of cash flow which company will create in the future.
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