FVC2422. Discount Rates in Lost Profits Damages
Session will discuss:
(1) in depth review and analysis of selecting discount rates in lost profits and economic damages; (2) the discount rate's role in present value calculations; (3) difference in pre-and post-tax rates; (4) case studies and examples; (5) summary of defendable discount rates, common pitfalls and how to avoid them.
Learning Objectives:
- Analyze factors involved in selecting discount rates for lost profits and economic damages calculations.
- Differentiate between pre-tax and post-tax discount rates and determine the discount rate’s impact on the present value calculation.
- Analyze case studies to illustrate common pitfalls in discount rate selection and how to avoid them.
- Apply methodologies to select defendable discount rates.
Date/Time
–
CPE Credits
1.0
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
Basic knowledge and understanding economic damages and discount rate concepts.