CFO News Room

JANUARY 18, 2023

IFRS and GAAP now treat as leases as debt, but that is still not the case in many other markets that are not covered by either standard). The numbers yield interesting insights. .

Marketing 130

Marketing Hurdle Rate Investments Accounting 130

Musings on Markets

FEBRUARY 27, 2022

IFRS and GAAP now treat as leases as debt, but that is still not the case in many other markets that are not covered by either standard). I will use this data to draw three broad conclusions: Low Hurdle Rate ? The numbers yield interesting insights.

Hurdle Rate 98

Hurdle Rate Investments Accounting Entertainment 98

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 52

Valuation Currencies Numbers Corporate Finance 52

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 75

Hurdle Rate Marketing Investments IFRS 75