EY IFRS podcast series

This is the last episode of five EY IFRS podcasts on the determination of discount rates by lessees, when applying the new leases standard of IFRS 16 Leases. This episode covers the discount rates used for transition to 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. This episode covers the currency used in the determination of the incremental borrowing rate 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. This episode covers the specific considerations around the incremental borrowing rate for a subsidiary and the application of the portfolio approach under IFRS 16.

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. This episode covers how a lessee determines the incremental borrowing rate for a lease under IFRS 16 in practice.

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. This episode covers how a lessee is required to evaluate the discount rate to be applied to lease payments in a contract using the interest rate implicit in the lease or the incremental borrowing rate as required under IFRS 16.