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The interest rate implicit in a lease and the incremental borrowing rate
In this episode, we discuss how a lessee is required to evaluate the discount rate to be applied to lease payments in a contract under IFRS 16.
This is the first 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 how a lessee is required to evaluate the discount rate to be applied to lease payments in a contract under IFRS 16.