IBR: Difference between revisions
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imported>Doug Williamson (Create the page. Source: The Treasurer, March 2016, page 42.) |
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Revision as of 16:11, 5 March 2016
Financial reporting.
Incremental Borrowing Rate, in relation to IFRS 16, Leases.
The incremental borrowing rate is the rate the lessee would pay to borrow:
- Over a term similar to the lease term
- With a similar security
