(Difference between pages)
imported>Doug Williamson |
imported>Administrator |
| Line 1: |
Line 1: |
| ''Financial reporting - IFRS 16''. | | ''Pensions and tax''. |
| | Lower Earnings Limit. |
|
| |
|
| (IRI).
| | == See also == |
| | * [[Lower earnings limit]] |
| | |
|
| |
|
| The Interest Rate Implicit in a lease is a key measure for financial reporting for leases under IFRS 16.
| |
|
| |
| 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]]
| |
| *[[Internal rate of return]]
| |
| *[[International Financial Reporting Standards]]
| |
| *[[Lease]]
| |
| *[[RV]]
| |
Revision as of 14:19, 23 October 2012
Pensions and tax.
Lower Earnings Limit.
See also
