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Analysis

Giá trị hiện tại

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

Giá trị hiện tại 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 Giá trị hiện tại?

In this glossary, Giá trị hiện tại 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 Giá trị hiện tại used in finance?

In finance communication, this term appears in contexts such as: "Giá trị hiện tại của các khoản thanh toán thuê tương lai phải được tính toán và ghi nhận là nợ phải trả trên bảng cân đối theo IFRS 16."

Why does Giá trị hiện tại matter in finance?

Giá trị hiện tại 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 Giá trị hiện tại?

Giá trị hiện tại is mainly used by Financial Analysts, Bankers, and Traders.

What category does Giá trị hiện tại belong to?

In this glossary, Giá trị hiện tại 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

Giá trị hiện tại

Localized example

Giá trị hiện tại của các khoản thanh toán thuê tương lai phải được tính toán và ghi nhận là nợ phải trả trên bảng cân đối theo 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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