Projection of future flows, the way to determine the specific value of an asset
Dra. Karime Chahuán Jiménez

Abstract
The aim of this article is to present the accounting valuation, “the specific value of an asset,” according to the International Accounting Standards approaching a financial vision.The methodological development was based on a documental analysis of theInternational Accounting Standards, International Standards of Financial Information and other investigations related to the financial asset valuation, especially those that deal with the topics of estimated cash flow projection and discount rate.These made it possible to identify variables and accounting categories, and explain the applications that they should have in order to know the specific value for the entity of an assetthrough an estimate of its intrinsic value and the future cash flows.

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