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IFAC draft on costs of capital.


The International Federation of Accountants financial and management committee has issued Exposure Draft no. 4, Proposed International Management Accounting Practice on Cost of Capital.

The ED presents an overview of the concept of cost of capital with particular reference to assessing and establishing methods of calculation.

In addition to responses to any aspect of the ED, the committee is interested in comments addressing

* How the cost of capital is calculated in organizations.

* Views on multinational implications (different costs of capital and its elements associated with various geographical areas and currencies).

Comments are due by May 15, 1990, and should be addressed to Robert N. Sempier, Executive Director, International Federation of Accountants, 540 Madison Avenue, New York, New York 10022.
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Author:Burge, Marianne
Publication:Journal of Accountancy
Date:Mar 1, 1990
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