The Practice of Applying the Discount Rate in the Assessment of Accounting (Financial) Reporting Indicators

Until 2021, only PBU 8/2010 required the use of discounting in accounting. There have already been five such standards since 2022. The article considers that the discount rate plays a key role in determining the discounted value. The authors investigated the practice of applying the discount rate when evaluating indicators disclosed in accounting (financial) statements. The different requirements imposed by IFRS on discounting and the lack of a unified methodology for determining discount rates cause difficulties in preparing accounting (financial) statements and, therefore, may be a source of estimation uncertainty.