Incremental borrowing rate and Millennials: Difference between pages

Latest revision as of 01:35, 15 May 2020

Millennial Generation.

The group of individuals reaching adulthood around the year 2000 (the 'millennium').

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-''Financial reporting - IFRS 16''.
+Millennial Generation.
-(IBR).
+The group of individuals reaching adulthood around the year 2000 (the 'millennium').
-The lessee's Incremental Borrowing Rate is a key concept in financial reporting for leases under IFRS 16.
-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
-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]]
+*[[Baby boomers]]
-*[[IFRS 16]]
+*[[Centennials]]
-*[[Internal rate of return]]
+*[[Demographic]]
-*[[Interest rate implicit in a lease]]
+*[[Generation X]]
-*[[Lease]]
+*[[Generation Y]]
+*[[Generation Z]]
+*[[Millennium bug]]
+*[[Y2K]]
-[[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]
-[[Category:Compliance_and_audit]]