Leases - determining the incremental borrowing rate in practice

In this episode, we will discuss how a lessee determines the incremental borrowing rate for a lease under IFRS 16 in practice. 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 how a lessee determines the incremental borrowing rate for a lease under IFRS 16 in practice.

Learning outcomes 

  • Guidance on what to consider to determine the lessee’s incremental borrowing rate for a lease. 

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


Presenters


ey luci wright

Luci Wright
Executive Director, Global IFRS

ey victor chan

Victor Chan
International Director in Global IFRS

Podcast

Episode 11

Duration