(Difference between pages)
imported>Doug Williamson |
imported>Administrator |
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| ''Financial reporting - IFRS 16''.
| | Reverse repurchase agreement. |
| | A repurchase agreement (repo) viewed from the perspective of the borrower. |
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| (IBR).
| | == See also == |
| | * [[Repurchase agreement]] |
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| The lessee's Incremental Borrowing Rate is a key concept in financial reporting for leases under IFRS 16.
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| The incremental borrowing rate is the rate the lessee would pay to borrow:
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| *Over a term similar to the lease term
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| *With a similar security
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| 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.
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| Note that a lessees's incremental borrowing rate is likely to differ from their existing borrowing rate under other borrowing arrangements.
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| ==See also==
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| *[[DIA]]
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| *[[IFRS 16]]
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| *[[Incremental]]
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| *[[Internal rate of return]]
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| *[[Interest rate implicit in a lease]]
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| *[[Lease]]
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| ==Other links==
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| [https://www.treasurers.org/thetreasurer/definitive-guide-to-deriving-ifrs-16-discount-rates Definitive guide to deriving IFRS 16 discount rates: The Treasurer]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:Compliance_and_audit]]
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Revision as of 14:20, 23 October 2012
Reverse repurchase agreement.
A repurchase agreement (repo) viewed from the perspective of the borrower.
See also
