IFRS 16 - Lease Accounting – Implicit Interest Rate vs. Incremental borrowing rate - Video #26
This video discusses the interest rate implicit in the lease and the lessee’s incremental borrowing rate.
00:00:00 Introduction
00:00:37 The interest rate implicit in the lease
00:01:42 Example: Calculation of the interest rate implicit in the lease
00:04:00 Why the lessee can't calculate the implicit interest rate
00:04:51 Readily determinable?
00:05:27 Lessee's Incremental borrowing rate
00:09:48 When to calculate the lessee's incremental borrowing rate
00:10:14 When the calculation of the lessee's incremental borrowing rate is not required
00:11:28 When should we revise the lessee's incremental borrowing rate
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