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 considerations around the incremental borrowing rate for a subsidiary and the application of the portfolio approach, (iv) the currency used in the determination of the incremental borrowing rate, and (v) discount rates for transition purposes. The podcasts are presented by Victor Chan, a member in EY Global IFRS Services and EY Global Subject Matter Group on leases, and moderated by Luci Wright, a member of EY Global IFRS Services.
Sam
Aman
Finance & Fury
McGuireWoods
Reuben Zelwer
McGuireWoods
Cadence Bank
Gudipati Sivakrishna
PwC Africa
Petersfield's Shine Radio
Wits Radio Academy
The National
Adviser Services Holdings Ltd
Proximo Infra
None
None
Eleanor Austin
Approved AF Podcast
Sanctuary Financial
S&P Global Ratings
Jean-Pierre Danthine, UNIL
My Credit Funding
Neal Nixon
RBC Capital Markets
Stacey
David Bradshaw
Dechert LLP
The Lead Left
Kelly Coughlin | Bank Risk Management Consultant | C-Suite Banking
Frank Rolfe
Seema
PwC Africa
BIZCATALYST 360
None
None
Karen Bubrowski
BofA Global Research
Insolvency & Law
Diana Granoux
Equifax
SmartMoneyGuy.net - Torben G
Laura Palmieri
Dean Booty
Investec
Legg Mason Global Asset Management
Inez White Indigenuity - I.W.I
Macquarie Asset Management
Inside P&C Editorial team
CNA
iGrand Business Radio
Skadden, Arps, Slate, Meagher & Flom LLP
Kaya 959
New Horizon Business Service
Timothy Regan
Jason Weaver
One Search
Ryan Davis
Victor Menasce
Mint - HT Smartcast
Emerge Dynamics
Rutger van Faassen
StockTube
Carolyn
Natalie Walters
First Voice Magazine
Atlas Galahad Euro Corp
Mandi Prager
None
Tom Boggs @ 330.883.5308
European Investment Bank
professorfekete.com
Mordecai Rosenberg
CoreLogic
The Business Times
None
Moneyweb Radio
Molly Benjamin
Jason Hartman
The Insurer
RNZ
Mark H. Smith
FHNW | School of Business | Academy of Art and Design | Electronic Studio of the Academy of Music
FHNW | School of Business | Academy of Art and Design | Electronic Studio of the Academy of Music
Melanie
Matt Fiebig & Saki Filios
EU Commission’s Directorate General for Financial Stability, Financial Services and Capital Markets Union
IQ-EQ
Serena Dot Ryan
Ben Claremon & SNN Network
Dorcas Akinade
AAM
ABF Journal
QED Investors
Govt Assist LLC
Colossus
Mike Baliman