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Exam IIA-CIA-Part3 topic 2 question 43 discussion

Actual exam question from IIA's IIA-CIA-Part3
Question #: 43
Topic #: 2
[All IIA-CIA-Part3 Questions]

Which of the following statements is true regarding the capital budgeting procedure known as discounted payback period?

  • A. It calculates the overall value of a project.
  • B. It ignores the time value of money.
  • C. It calculates the time a project takes to break even.
  • D. It begins at time zero for the project.
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Suggested Answer: C 🗳️
Reference:
https://www.investopedia.com/terms/d/discounted-payback-period.asp#:~:text=The%20discounted%20payback%20period%20is,the%20time%20value
%20of%20money

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emtofid
1 month, 2 weeks ago
Selected Answer: D
The discounted payback period calculates how long it takes for the discounted cash flows to recover the initial investment, considering the time value of money. It is not the same as "breaking even" in the sense of generating equal total revenue or profit over time. Instead, it focuses on the period required for the discounted inflows to pay back the outflows (the initial investment). "Breaking even" typically refers to the point where total revenues equal total costs without considering the time value of money, and that's more aligned with a regular payback period rather than the discounted payback period.
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