CIMA Advanced Management Accounting P2 Question # 35 Topic 4 Discussion

CIMA Advanced Management Accounting P2 Question # 35 Topic 4 Discussion

P2 Exam Topic 4 Question 35 Discussion:
Question #: 35
Topic #: 4

In an inflationary environment which is the correct way of calculating net present value (NPV)?


A.

Using nominal cash flows and a nominal discount rate.


B.

Forecasting the cash flows including the effect of inflation and then using a real discount rate.


C.

Using real cash flows and a nominal discount rate.


D.

Forecasting the cash flows excluding the effect of inflation and then using a nominal discount rate.


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