To discount or not to discount
To discount or not to discount
Insight

To discount or not to discount

Management teams will be required to make and support several decisions on key aspects of their CECL implementation.

One of these key decisions is concerning the application of a discounted cash flow (DCF) method as part of the measurement and recognition of the CECL amount. In this paper, we will focus on exploring the use of the discounted cash flow method as part of estimating the CECL amount and the advantages and challenges of utilizing the DCF approach.

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Insight

To discount or not to discount a CECL strategic decision

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