https://wiki-dev.treasurers.org/w/index.php?action=history&feed=atom&title=Interest_rate_implicit_in_a_lease 2026-04-18T04:25:12Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki-dev.treasurers.org/w/index.php?title=Interest_rate_implicit_in_a_lease&diff=27777&oldid=prev 2018-02-15T12:38:49Z

<p>Categorise.</p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="en-GB"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← Older revision</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 12:38, 15 February 2018</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l22">Line 22:</td> <td colspan="2" class="diff-lineno">Line 22:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[Lease]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[Lease]]</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[Residual value]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[Residual value]]</div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">[[Category:Accounting,_tax_and_regulation]]</ins></div></td></tr> <tr><td colspan="2" class="diff-side-deleted"></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div><ins style="font-weight: bold; text-decoration: none;">[[Category:Compliance_and_audit]]</ins></div></td></tr> <!-- diff cache key acta01_wikidev:diff::1.12:old-27776:rev-27777 --> </table>

imported>Doug Williamson https://wiki-dev.treasurers.org/w/index.php?title=Interest_rate_implicit_in_a_lease&diff=27776&oldid=prev 2018-02-03T21:17:50Z

<p>Link with Residual value page.</p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="en-GB"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">← Older revision</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">Revision as of 21:17, 3 February 2018</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l21">Line 21:</td> <td colspan="2" class="diff-lineno">Line 21:</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[International Financial Reporting Standards]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[International Financial Reporting Standards]]</div></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[Lease]]</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>*[[Lease]]</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>*[[<del style="font-weight: bold; text-decoration: none;">RV</del>]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>*[[<ins style="font-weight: bold; text-decoration: none;">Residual value</ins>]]</div></td></tr> <!-- diff cache key acta01_wikidev:diff::1.12:old-27775:rev-27776 --> </table>

imported>Doug Williamson https://wiki-dev.treasurers.org/w/index.php?title=Interest_rate_implicit_in_a_lease&diff=27775&oldid=prev 2018-02-03T19:30:56Z

<p>Create page. Source: The Treasurer, Feb 2018, p36.</p> <p><b>New page</b></p><div>''Financial reporting - IFRS 16''.<br /> <br /> (IRI).<br /> <br /> The Interest Rate Implicit in a lease is a key measure for financial reporting for leases under IFRS 16.<br /> <br /> This is the internal rate of return of the lease cash flows, including the capital value of the leased asset.<br /> <br /> <br /> If the IRI is determinable, then IFRS 16 requires the IRI to be used as the discount rate for calculating related lease liabilities and assets for reporting under IFRS 16.<br /> <br /> If the IRI is not determinable, the lessee's Incremental borrowing rate must be used instead.<br /> <br /> <br /> ==See also==<br /> *[[DIA]]<br /> *[[IFRS 16]]<br /> *[[Implied rate of interest]]<br /> *[[Incremental borrowing rate]]<br /> *[[Internal rate of return]]<br /> *[[International Financial Reporting Standards]]<br /> *[[Lease]]<br /> *[[RV]]</div>

imported>Doug Williamson