EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
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.
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.
Presenters
Luci Wright
Executive Director, Global IFRS
Victor Chan
International Director in Global IFRS
Podcast
Episode 05
Duration
5m 0s