PwC's Analysing IFRS 16 Leases - 9. Discount rates

Learn more at http://www.pwc.com/ifrs16

This is the ninth video in a series on the key issues in implementing the new leases standard IFRS 16. In this video, Avni Mashru and Alex Woodford discuss one of the key challenges in the standard, identifying the appropriate discount rate to use when determining the lease liability. They talk through the factors involved in the decision as to which rate to use, and the practical aspects of obtaining the necessary information.

Subscribe to receive more videos in the series. In our next video we look at disclosure requirements in the new standard.

For more information about IFRS 16 see our In depth (https://inform.pwc.com/s/IFRS_16_A_ne...) and other publications (https://inform.pwc.com/inform2/s/IFRS...) on PwC's Inform (http://inform.pwc.com).

A full playlist of our Analysing IFRS 16 videos is also available.
   • PwC's Analysing IFRS 16 Leases series  

You might also be interested in our 'Temperature check' video on how companies are progressing in their implementation plans. https://www.pwc.com/gx/en/services/au...