Document Type

Article

Publication Date

2-2005

Publication Title

Strategic Finance

Volume

86

Issue

8

Abstract

The article discusses estimating the risks involved with capital expenditures. According to the Financial Accounting Standards Board (FASB) risk is built into the measurement system by evaluating each future cash flow estimate. This model builds risk into an analysis by weighting the possible range of cash flow estimates that may be applied in an investment decision.

Identifier

1524-833X

Comments

Author Posting. © Institute of Management Accounts, 2005. This article is posted here by permission of the Institute of Management Accounts for personal use, not for redistribution. The article was published in Strategic Finance, Volume 86, Issue 8, February 2005.

Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.

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