Beginning with analyzing the determinants of the present value of future cash flow, this paper distinguishes two important concepts from each other: the tolerance value of assets or liabilities and firm-specific value.

No. 5 financial statement of FASB on"the Recognization and Measurement of Enterprise Financial Report"has put forward 5 kinds of measurement attributes including historic cost,current cost,current market value and net realizable value,present value of future cash flow.

The paper has analyzed the property, composing and characteristic of asset of oil and gas and drawn lessons from the interrelated measure criterion of International Accounting Standards and Home Accounting Standards. Consequently, the paper has put forward a standpoint that the testing for asset of oil and gas should be built on cash generating unit and should regard using value as measure standard, as well as taking the computation of present value of future cash flow as a testing method.

Now there are increasing doubts on history cost because accounting environment and accounting objective are changing and the demands for accounting information quality are rising. So current cost,current market price,the present value of future cash flow are given more emphais.

This paper mainly apply the Event-study Methodology and Accounting-study Methodology, according to the modern evaluation theory(share price is the present value of future cash flow), the former judge in forward-looking way whether foreign capital improve the performance of listed companies through estimate the Cumulative Average Abnormal Residual(CAAR) caused by foreign capital M&A.

Since reserve is future payment of the insurer, and there does not exist a fairly floating secondary market of insurance contracts, the measurement attribute of reserve is virtually the present value of future cash flow that takes fair value as its measurement goal.

The present value of future cash flow is determined by such three factors as expected cash flow, the risk of expected cash flow, and the time value of money.

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The author holds that the main school of western financial accounting goal theorydecisional usefulness school is not fully developed yet,whose deficiency shows in two ways. One is its incompleteness and inconsistency,the other is its conflict between ideal and reality.According to the accounting goal concepts established by the decisional usefulness school,we can logically conclude that the ideal measuring qualities should be the present value of future cash flow. However,when taken reality into consideration,we...

The author holds that the main school of western financial accounting goal theorydecisional usefulness school is not fully developed yet,whose deficiency shows in two ways. One is its incompleteness and inconsistency,the other is its conflict between ideal and reality.According to the accounting goal concepts established by the decisional usefulness school,we can logically conclude that the ideal measuring qualities should be the present value of future cash flow. However,when taken reality into consideration,we can't adopt the above mentioned measuring qualities of performing accounting practice,which is an international understanding question for the decisional usefulness school.

The present value of future cash flow is determined by such three factors as expected cash flow, the risk of expected cash flow, and the time value of money. Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability. In practice, five conditions must be satisfied in using the method of present value measurement. Beginning with analyzing the determinants of the present value of...

The present value of future cash flow is determined by such three factors as expected cash flow, the risk of expected cash flow, and the time value of money. Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability. In practice, five conditions must be satisfied in using the method of present value measurement. Beginning with analyzing the determinants of the present value of future cash flow, this paper distinguishes two important concepts from each other: the tolerance value of assets or liabilities and firm-specific value.

In this paper, by modeling for the force of interest with Wiener process and Orentein-Unlenback process, the (First) and the Second moment of present value of future cash flows were obtained.As an example, the author investigated (the) moments of present value of n-year Annuity contract.