Interest rate implicit in a lease and Release: Difference between pages

Revision as of 12:30, 13 May 2016

1.

To relinquish an interest or claim to a piece of property.

2.

In relation to information, to make the information available.

@@ Line 1: / Line 1: @@
-''Financial reporting - IFRS 16''.
+.
-(IRI).
+To relinquish an interest or claim to a piece of property.
-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.
+.
+In relation to information, to make the information available.
-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]]
+*[[Disclosure]]
-*[[IFRS 16]]
-*[[Implied rate of interest]]
-*[[Incremental borrowing rate]]
-*[[Internal rate of return]]
-*[[International Financial Reporting Standards]]
-*[[Lease]]
-*[[RV]]