Banking, GAAP and Hurdle Rate - Corporate Finance Brief

Data Update 1 for 2021: A (Data) Look Back at a Most Forgettable Year (2020)!

Musings on Markets

JANUARY 9, 2021

For instance, I have always computed the present value of lease commitments in future years and treated that value as debt, a practice that IFRS and GAAP have adopted in 2019, but that computation requires explicit disclosures of lease commitments in future years. Data Update 4 for 2021: The Hurdle Rate Question.

Valuation

Valuation Currencies Numbers Corporate Finance

Data Update 8 for 2025: Debt, Taxes and Default - An Unholy Trifecta!

Musings on Markets

FEBRUARY 23, 2025

It was only in 2019 that the accounting rule-writers (IFRS and GAAP) finally did the right thing, albeit with a myriad of rules and exceptions. The cost of debt is lower than the cost of equity : If you review my sixth data update on hurdle rates , and go through my cost of capital calculation, there is one inescapable conclusion.

Hurdle Rate

Hurdle Rate Marketing Investments IFRS

Corporate Finance Brief

Data Update 1 for 2021: A (Data) Look Back at a Most Forgettable Year (2020)!

Data Update 8 for 2025: Debt, Taxes and Default - An Unholy Trifecta!

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