4 min
EY IFRS podcast episode 1 EY IFRS podcast series
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- Business
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.
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.
4 min