Cost of capital: bridging theory and practice in a changing economy webcast companion

Macroeconomic shifts, policy uncertainty, and market volatility are challenging formula driven approaches to estimating the cost of capital. This companion resource to the January 2026 webcast emphasizes professional judgment—helping practitioners assess reasonableness, internal consistency, and alignment with market evidence rather than relying solely on mechanical inputs.

Drawing on academic research and market implied evidence, it helps practitioners bridge theory and practice amid evolving economic conditions. The tool outlines 10 judgment oriented considerations that frequently arise when developing discount rates.

Designed