With impairment testing and asset values once again a key focus for ASIC in relation to the 30 June 2015 reporting period, you and your board will want to ensure the process is robust including selecting discount rates that are reasonable. Click here to download our full analysis
Market Discount Rates – 31 December 2023
Optimism around the easing of inflation and potential interest rate cuts led to a rally in equity markets towards the end of December 2023. With markets continuing to fluctuate significantly, the selection of a reasonable discount rate remains a key consideration, whether for the purpose of financial reporting or for any valuation analysis.