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EY IFRS podcast series

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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 conside... more

PublishesDailyEpisodes5Founded6 years ago
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Latest Episodes

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.

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6 years ago

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 ra... more

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6 years ago

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... more

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6 years ago

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 und... more

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6 years ago

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... more

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6 years ago

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EY IFRS podcast series launched 6 years ago and published 5 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.

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