IFRS 16 transition considerations

In this episode, we will discuss the discount rates used for transition to 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. In this episode, we will discuss the discount rates used for transition to IFRS 16.

Learning outcomes 

  • Evaluate the discount rates used depending on which transition method is used on initial application of IFRS 16.

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

Access more IFRS technical resources 

Presenters


Luci Wright

Executive Director, Global IFRS

Victor Chan

International Director in Global IFRS

Podcast

Episode 05

Duration