IFRS 16 Leases – Discount rates on transition

This video provides some insights on which discount rate to use on transition to IFRS 16.

Welcome to the latest episode in this series of EY videos on the implementation of the new leases standard, IFRS 16, which has become effective this year. 

The objectives of these short videos are to provide helpful reminders during the first year that IFRS 16 is effective and to share with you some of the latest insights which could affect IFRS reporters. In this episode, we will discuss the discount rates to use on transition to IFRS 16.