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.

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 subsidiary and the application of the...