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CIMA Advanced Management Accounting P2 Question # 53 Topic 6 Discussion

CIMA Advanced Management Accounting P2 Question # 53 Topic 6 Discussion

P2 Exam Topic 6 Question 53 Discussion:
Question #: 53
Topic #: 6

Which of the following is a correct description of the key features of net present value?


A.

It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.


B.

It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used reflects the risk of the project.


C.

It adjusts the relevant profits of a project to reflect the time value of money. The discount rate used reflects the risk of the project.


D.

It adjusts the relevant cash flows of a project after the deduction of depreciation charges to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.


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