国际财务会计准则与GAAP管理知识分析.pptVIP

Risk-free discount rates Government bond rates Government bond rates plus an adjustment Corporate bond rates minus an adjustment Swap rates minus adjustment Swap rates liquidity premium it refers to the extent to which a liability or an asset can be converted to cash or a cash equivalent as desired, without a substantial price discount at a given point in time. As a result, neither literature nor practice has yet developed to derive a universally accepted application of this concept to liabilities Study on liquid premium A significant body of literature exists that attempts to demons