Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting

Véronique Blum; Pierre-Emmanuel Thérond

Conference papers

Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting

Véronique Blum ¹ Pierre-Emmanuel Thérond ^{2, 3}

1 UGA - Université Grenoble Alpes

2 SAF - Laboratoire de Sciences Actuarielle et Financière

3 SeaBird

Keywords : IFRS accounting fair value discount rate

Document type :

Conference papers

Domain :

Quantitative Finance [q-fin] / Risk Management [q-fin.RM]

Complete list of metadata

https://hal.archives-ouvertes.fr/hal-03283265
Contributor : Pierre-Emmanuel Thérond <>
Submitted on : Friday, July 9, 2021 - 6:47:56 PM
Last modification on : Tuesday, July 20, 2021 - 2:10:43 PM

Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting

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Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting

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