Discussion and Improvement on Several Issues Concerning Discount Rate in Income Approach
In recent years,with the extensive and mature application,income approach plays an increasingly important role in the asset appraisal industry and even in the development of the entire economy and society.However,as an important parameter in the income approach,there are still some different understandings and even misunderstandings in the application of the discount rate.Based on the authors'thinking and practice,this article conducts research on the issues existing in the selection of parameters related to discount rate,aiming to provide useful ideas for valuation practice.
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