Currency considerations

This episode covers the currency used in the determination of the incremental borrowing rate under IFRS 16. This set of five EY IFRS podcasts on the determination of discount rates by lessees, when applying the new leases standard of IFRS 16 Leases is presented by Victor Chan and Luci Wright from EY’s Global IFRS team.

Related topics

When a lessee applies IFRS 16, it must determine the discount rate to apply to the lease payments. This episode covers the currency used in the determination of the incremental borrowing rate under IFRS 16.

Learning outcomes 

  • Evaluation of the currency used in determining the incremental borrowing rate.

For your convenience, full text transcript of this podcast is also available.  


Presenters


Luci Wright
Executive Director, Global IFRS

 

Victor Chan
International Director in Global IFRS

Podcast

Episode 04

Duration