Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16

Term: Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16
Standard Label:	Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16
Name:	ifrs-full:WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16
Identifier:	ifrs-full_WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16
Documentation:	The weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.
Category of Term:	Concept
References:	IFRS 16 C12 a
Balance type:	none
Period type:	instant
Data type:	num:percentItemType

Last updated: 12/22/2019 8:32:18 AM