Incremental borrowing rate and MCT: Difference between pages

Revision as of 09:52, 22 August 2013

Member of the Association of Corporate Treasurers.

The MCT Advanced Diploma is the full membership qualification for the ACT and leads to the designatory letters MCT.

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-''Financial reporting - IFRS 16''.
+Member of the Association of Corporate Treasurers.
-(IBR).
+The MCT Advanced Diploma is the full membership qualification for the ACT and leads to the designatory letters MCT.
-The lessee's Incremental Borrowing Rate is a key concept in financial reporting for leases under IFRS 16.
+== See also ==
-The incremental borrowing rate is the rate the lessee would pay to borrow:
+* [[AMCT]]
-*Over a term similar to the lease term
+* [[Association of Corporate Treasurers]]
-*With a similar security
+* [[TMA]]
-When the interest rate implicit in the lease cannot be determined, the IBR shall be used instead, to discount the related lease liabilities and assets for reporting under IFRS 16.
-==See also==
-*[[DIA]]
-*[[IFRS 16]]
-*[[Internal rate of return]]
-*[[Interest rate implicit in a lease]]
-*[[Lease]]
-[[Category:Accounting,_tax_and_regulation]]
-[[Category:Compliance_and_audit]]