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Leases - determining the incremental borrowing rate in practice
We discuss how a lessee determines the incremental borrowing rate for a lease under IFRS 16 Leases in practice.
This is the second 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 consider how entities can determine the incremental borrowing rate for a lease.