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
Assurance

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

0h 5m 0s

In this series

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.