IBR: Difference between revisions
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''Financial reporting'' | ''Financial reporting'' | ||
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: | The incremental borrowing rate is the rate the lessee would pay to borrow: | ||
Revision as of 21:34, 16 November 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
