IBR

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Revision as of 16:13, 5 March 2016 by imported>Doug Williamson (Mend link.)
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Financial reporting.

Incremental Borrowing Rate, in relation to IFRS 16, Leases.

The incremental borrowing rate is the rate the lessee would pay to borrow:

  • Over a term similar to the lease term
  • With a similar security


See also

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