IRI: Difference between revisions

Revision as of 19:32, 3 February 2018

Financial reporting.

IRI is the Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.

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 ''Financial reporting''.
-Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.
+IRI is the Interest Rate Implicit in a lease, in relation to IFRS 16, Leases.
-This is the internal rate of return of the lease cash flows, including the capital value of the leased asset.
-If the IRI is determinable, then IFRS 16 requires the IRI to be used as the discount rate for calculating related lease liabilities and assets for reporting under IFRS 16.
-If the IRI is not determinable, the lessee's Incremental borrowing rate must be used instead.
 ==See also==
-*[[DIA]]
 *[[IFRS 16]]
 *[[Implied rate of interest]]
 *[[Incremental borrowing rate]]
+*[[Interest rate implicit in a lease]]
 *[[Internal rate of return]]
-*[[International Financial Reporting Standards]]
 *[[Lease]]
-*[[RV]]