IBR

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

When the interest rate implicit in the lease cannot be determined, the IBR shall be used instead, to discount the related lease liabilities and assets for financial reporting under IFRS 16.

See also

• IFRS 16
• Lease
• International Financial Reporting Standards
• DIA
• Internal rate of return
• Interest rate implicit in a lease
• RV