Transcription of IFRS 16 incremental borrowing rate
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IFRS 16 incremental borrowing rate
The IFRS Interpretations Committee is the interpretative body of the International Accounting Standards Board (Board). The Board is the independent standard-setting body of the IFRS Foundation, a not-for-profit corporation promoting the adoption of IFRS Standards. For more information, visit Page 1 of 14 Agenda ref 2 STAFF PAPER June 2019 IFRS Interpretations Committee meeting Project Lessee s incremental borrowing rate (IFRS 16) Paper topic Initial Consideration CONTACT(S) Kathryn Donkersley +44 (0) 20 7246 6970 This paper has been prepared for discussion at a public meeting of the IFRS Interpretations Committee (Committee) and does not represent the views of the International Accounting Standards Board (Board), the Committee or any individual member of the Board or the Committee.
borrowing rate is a lease-specific rate—it is not, for example, the weighted-average cost of capital or similar rate determined for the lessee at an entity or group level. The definition takes into account the terms and conditions of the particular lease by referring
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