IRI - Revision history

imported>Doug Williamson: Categorise.

2018-02-15T12:16:56Z

Categorise.

← Older revision		Revision as of 12:16, 15 February 2018
Line 11:		Line 11:
	*[[Internal rate of return]]		*[[Internal rate of return]]
	*[[Lease]]		*[[Lease]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:Compliance_and_audit]]

imported>Doug Williamson: Create page. Sources: linked pages.

2018-02-03T19:32:22Z

Create page. Sources: linked pages.

← Older revision		Revision as of 19:32, 3 February 2018
Line 1:		Line 1:
	''Financial reporting''.		''Financial reporting''.

	Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.		IRI is the Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.

	~~This is the internal rate of return of the lease cash flows, including the capital value of the leased asset.~~


	~~If the IRI is determinable, then IFRS 16 requires the IRI to be used as the discount rate for calculating related lease liabilities and assets for reporting under IFRS 16.~~

	~~If the IRI is not determinable, the lessee's Incremental borrowing rate must be used instead~~.


	==See also==		==See also==
	*[[DIA]]
	*[[IFRS 16]]		*[[IFRS 16]]
	*[[Implied rate of interest]]		*[[Implied rate of interest]]
	*[[Incremental borrowing rate]]		*[[Incremental borrowing rate]]
			*[[Interest rate implicit in a lease]]
	*[[Internal rate of return]]		*[[Internal rate of return]]
	*[[International Financial Reporting Standards]]
	*[[Lease]]		*[[Lease]]
	*[[RV]]

imported>Doug Williamson: Update and expand for Incremental borrowing rate.

2018-02-03T19:28:17Z

Update and expand for Incremental borrowing rate.

← Older revision		Revision as of 19:28, 3 February 2018
Line 1:		Line 1:
	''Financial reporting''		''Financial reporting''.

	Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.		Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.

	This is the internal rate of return of the lease cash flows, including the capital value of the leased asset.		This is the internal rate of return of the lease cash flows, including the capital value of the leased asset.


			If the IRI is determinable, then IFRS 16 requires the IRI to be used as the discount rate for calculating related lease liabilities and assets for reporting under IFRS 16.

			If the IRI is not determinable, the lessee's Incremental borrowing rate must be used instead.


	==See also==		==See also==
			*[[DIA]]
	*[[IFRS 16]]		*[[IFRS 16]]
	*[[Implied rate of interest]]		*[[Implied rate of interest]]
	*[[~~IBR~~]]		*[[Incremental borrowing rate]]
			*[[Internal rate of return]]
			*[[International Financial Reporting Standards]]
	*[[Lease]]		*[[Lease]]
	*[[International Financial Reporting Standards]]
	*[[DIA]]
	*[[Internal rate of return]]
	*[[RV]]		*[[RV]]

imported>Doug Williamson: Layout.

2016-11-16T21:33:23Z

Layout.

← Older revision		Revision as of 21:33, 16 November 2016
Line 1:		Line 1:
	''Financial reporting''.		''Financial reporting''

	Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.		Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.

imported>Doug Williamson: Create the page. Source: The Treasurer, March 2016, page 43.

2016-03-05T16:17:05Z

Create the page. Source: The Treasurer, March 2016, page 43.

New page

''Financial reporting''.

Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.

This is the internal rate of return of the lease cash flows, including the capital value of the leased asset.

==See also==
*[[IFRS 16]]
*[[Implied rate of interest]]
*[[IBR]]
*[[Lease]]
*[[International Financial Reporting Standards]]
*[[DIA]]
*[[Internal rate of return]]
*[[RV]]