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Currency considerations in determining the incremental borrowing rate (IFRS 16)
In this episode, we discuss the currency used in the determination of the incremental borrowing rate under IFRS 16.
This is the fourth episode of five EY IFRS podcasts on the determination of discount rates by lessees when applying the new leases standard of IFRS 16 Leases. Victor Chan and Luci Wright from EY Global IFRS Services in London discuss the currency used in the determination of the incremental borrowing rate under IFRS 16.