What Is a Discount Rate?

A discount rate is the interest rate charged by the Federal Reserve on loans extended to commercial banks and other depository institutions. The discount rate is used as a tool to influence the availability and cost of credit in the economy. How is discount rate used in monetary policy? The discount rate is the interest … Read more

Definition of Revaluation

Revaluation is called the positive difference between the fair market value of an asset and its original cost, less the depreciación, which is recognized in equity and, with it, the income statement of a company is not affected. En accounting terms, the revaluations adhere to a series of objective evaluations of constant and substantial increases … Read more