IBR: Difference between revisions
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imported>Doug Williamson (Create the page. Source: The Treasurer, March 2016, page 42.) |
imported>Doug Williamson (Mend link.) |
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*[[International Financial Reporting Standards]] | *[[International Financial Reporting Standards]] | ||
*[[DIA]] | *[[DIA]] | ||
*[[Internal | *[[Internal rate of return]] | ||
*[[IRI]] | *[[IRI]] | ||
*[[RV]] | *[[RV]] | ||
Revision as of 16:13, 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
