IBR: Difference between revisions

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imported>Doug Williamson
(Update. Source: The Treasurer, Feb 2018, p36.)
imported>Doug Williamson
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Incremental Borrowing Rate, in relation to IFRS 16, Leases.
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
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 financial reporting under IFRS 16.




==See also==
==See also==
*[[IFRS 16]]
*[[IFRS 16]]
*[[Incremental borrowing rate]]
*[[Interest rate implicit in a lease]]
*[[Lease]]
*[[Lease]]
*[[International Financial Reporting Standards]]
*[[Residual value]]
*[[DIA]]
 
*[[Internal rate of return]]
[[Category:Accounting,_tax_and_regulation]]
*[[Interest rate implicit in a lease]]
[[Category:Compliance_and_audit]]
*[[RV]]

Latest revision as of 12:37, 15 February 2018

Financial reporting.

Incremental Borrowing Rate, in relation to IFRS 16, Leases.


See also

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