Risk and present value of cash flows LO5 Using examples, explain how a liabilityspecific discount
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Risk and present value of cash flows LO5 Using examples, explain how a liability‐specific discount rate could cause the amount calculated for a provision to be lower when the risk associated with that provision is high. How could this problem be averted in practice?
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Related Book For 
Financial Reporting
ISBN: 978-0730363361
2nd Edition
Authors: Janice Loftus ,Ken Leo ,Sorin Daniliuc ,Belinda Luke ,Hong Nee Ang ,Karyn Byrnes
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