What technique uses a risk-adjusted discount rate and contractual, promised, or most likely cash flows?
To avoid double counting or omitting the effects of risks factors what should reflect assumptions that are consistent with those inherent in the cash flows?
A change in _ or its application is appropriate if the change results in a measurement that is equally or more representative of fair value in the circumstances.
The amount that currently would be required to replace the service capacity of an asset is called:
What uses valuation techniques to convert future amounts to a single present amount?