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imported>Doug Williamson |
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| ''Financial reporting - IFRS 16''. | | People's Republic of China. |
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| (IBR).
| | == See also == |
| | * [[PBOC]] |
| | * [[Renminbi]] |
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| The lessee's Incremental Borrowing Rate is a key concept in financial reporting for leases under IFRS 16.
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| The incremental borrowing rate is the rate the lessee would pay to borrow:
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| *Over a term similar to the lease term
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| *With a similar security
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| When the interest rate implicit in the lease cannot be determined, the IBR shall be used instead, to discount the related lease liabilities and assets for reporting under IFRS 16.
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| ==See also==
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| *[[DIA]]
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| *[[IFRS 16]]
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| *[[Internal rate of return]]
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| *[[Interest rate implicit in a lease]]
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| *[[Lease]]
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Revision as of 14:20, 23 October 2012
People's Republic of China.
See also
