GAAP Hurdle Rate IFRS 
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. .
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.
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.
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