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imported>Doug Williamson |
imported>Administrator |
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| ''Financial reporting - IFRS 16''.
| | (SERPS). Formerly the second tier of the UK state pension scheme. Now the State Second Pension. |
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| (IRI).
| | == See also == |
| | * [[State Second Pension]] |
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| The Interest Rate Implicit in a lease is a key measure for financial reporting for leases under IFRS 16.
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| This is the internal rate of return of the lease cash flows, including the capital value of the leased asset.
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| 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.
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| If the IRI is not determinable, the lessee's Incremental borrowing rate must be used instead.
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| ==See also==
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| *[[DIA]]
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| *[[IFRS 16]]
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| *[[Implied rate of interest]]
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| *[[Incremental borrowing rate]]
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| *[[Internal rate of return]]
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| *[[International Financial Reporting Standards]]
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| *[[Lease]]
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| *[[Residual value]]
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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
(SERPS). Formerly the second tier of the UK state pension scheme. Now the State Second Pension.
See also
