IBR

From ACT Wiki
Revision as of 16:13, 5 March 2016 by imported>Doug Williamson (Mend link.)
Jump to navigationJump to search

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


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=IBR&oldid=25525’