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IFRS 16 Leases transition considerations
In this episode, we discuss the discount rates used for transition to IFRS 16 Leases.
This is the fifth 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 various requirements for the different discount rates used for different transition approaches.