Analysis

Valeur Actuelle

The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

Quick answer: The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

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Quick answer

The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

Why it matters

Valeur Actuelle matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is Valeur Actuelle?

In this glossary, Valeur Actuelle refers to: The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

How is Valeur Actuelle used in finance?

In finance communication, this term appears in contexts such as: "La valeur actuelle des paiements de loyers futurs doit être calculée et comptabilisée au passif du bilan conformément à l’IFRS 16."

Why does Valeur Actuelle matter in finance?

Valeur Actuelle matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Valeur Actuelle?

Valeur Actuelle is mainly used by Financial Analysts, Bankers, and Traders.

What category does Valeur Actuelle belong to?

In this glossary, Valeur Actuelle is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

Operational example

The present value of future lease payments must be calculated and recognized as a liability on the balance sheet under IFRS 16.

Localized term

Valeur Actuelle

Localized example

La valeur actuelle des paiements de loyers futurs doit être calculée et comptabilisée au passif du bilan conformément à l’IFRS 16.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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