IFRS 16 INCREMENTAL BORROWING RATE

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shahabazik
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Joined: 17 Sep 2019, 15:07

IFRS 16 INCREMENTAL BORROWING RATE

Post by shahabazik »

Hi,

Can someone help how discount rate to be chosen when the company has more than 10 facilities from different banks and with different rate?

Thanks,
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Marek Muc
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Re: IFRS 16 INCREMENTAL BORROWING RATE

Post by Marek Muc »

Try to understand why they are different and which one is most representative and matches the maturity profile of your leases. Probably more weight should be put on most recent borrowings.
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