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Lecture Intermediate accounting: IFRS edition - Chapter 6: Time value of money concepts

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Time value of money concepts, specifically future value and present value, are essential in a variety of accounting situations. These concepts and the related computational procedures are the subjects of this chapter. Present values and future values of single amounts and present values and future values of annuities (series of equal periodic payments) are described separately but shown to be interrelated. | Lecture Intermediate accounting: IFRS edition - Chapter 6: Time value of money concepts

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