This series of EY IFRS podcasts focus on the determination of discount rates by lessees, when applying IFRS 16 Leases that comes into effect on 1 January 2019. There are in total five short podcasts which provide insights on: (i) the use of the interest rate implicit in the lease and incremental borrowing rate, (ii) determining the incremental borrowing rate in practice, (iii) the specific considerations around the incremental borrowing rate for a subsidiary and the application of the portfolio approach, (iv) the currency used in the determination of the incremental borrowing rate, and (v) discount rates for transition purposes. The podcasts are presented by Victor Chan, a member in EY Global IFRS Services and EY Global Subject Matter Group on leases, and moderated by Luci Wright, a member of EY Global IFRS Services.
EY IFRS podcast episode 5
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.
1/17/2018 • 4 minutes, 31 seconds
EY IFRS podcast episode 4
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.
1/17/2018 • 2 minutes, 59 seconds
EY IFRS podcast episode 3
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.
1/17/2018 • 4 minutes, 19 seconds
EY IFRS podcast episode 2
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.
1/17/2018 • 3 minutes, 54 seconds
EY IFRS podcast episode 1
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.
