Necessary Conditions for Similar Ranking Decisions in IRR and NPV Calculations

Conditions for IRR and NPV Calculations

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Question

Which of the following conditions are necessary for the IRR and NPV calculations to produce similar ranking decisions. Choose the best possible answer.

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Explanations

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A. B. C. D. E.

C

When examining mutually-exclusive projects with equal lifespans and of equal size, the IRR and NPV calculations will produce similar ranking results as long as the projects under examination have "normal" cash flows. It is when the projects under examination have "non-normal" cash flows that IRR calculations can experience difficulty. Non-normal cash flows are defined as cash flows in which negative flows are juxtaposed within a series of positive cash inflows, creating a situation in which the sign will change more than once. When examining these "non-normal" projects, the Internal Rate of Return method will often produce multiple answers which leads to an incorrect accept/reject decision.