Artículo 3.15. PS 1 Paragraph 3.15

In assessing an entity’s prospects for future cash flows, users consider both the present value of the cash flows they estimate the entity will generate over a selected forecast period, and the present value of the cash flows they estimate the entity will generate after that period (the terminal value). Accordingly, users need information that provides insights into factors that could affect their assessment of the entity’s ability to create value and generate cash flows across all time horizons, including in the long term. Note Information provided in management commentary might relate to events that span more than one time horizon. This Practice Statement does not require such information to be split by time horizon. Neither does it prescribe timescales for periods management might choose to label as, for example, short-term, medium-term or long-term.