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Subsidiaries’ incremental borrowing rate considerations in IFRS 16
In this episode, we discuss the specific considerations for the incremental borrowing rate for a subsidiary and the application of the portfolio approach under IFRS 16.
This is the third 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 specific consideration for the incremental borrowing rate for a subsidiary and the application of the portfolio approach under IFRS 16.