03 December 2015

Arus kas yang diharapkan (expected cash flow): definisi menurut PSAK 68/IFRS 13

Arus kas yang diharapkan (expected cash flow) adalah rata-rata probabilitas tertimbang (yaitu rata-rata dari distribusi) kemungkinan arus kas masa depan.
Sumber: Pernyataan Standar Akuntansi Keuangan 68 (PSAK 68) Pengukuran Nilai Wajar, Lampiran A.

Expected cash flow is the probability-weighted average (ie mean of the distribution) of possible future cash flows.
Source: International Financial Reporting Standard 13 (IFRS 13) Fair Value Measurement, Appendix A.

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