Skip to main content

Incremental Borrowing Rate

Deloitte AASB 16 Discount Rate Solution

Determining discount rates represents a significant challenge in implementing AASB 16.

Our solution calculates Incremental Borrowing Rates (“IBR”) tailored to your entity and in compliance with new accounting standards, through an easy-to-use and innovative digital application.

Click here to access our IBR tool.

This self-serve application helps you navigate the challenges in producing a discount rate under AASB 16. Interpret and use results with confidence, knowing you have Deloitte behind you.

Generate IBR for multiple lease currencies and up to 100 years lease tenors within minutes. Follow our easy registration steps and gain instantaneous access to the application.

Determining an IBR is an area that requires significant management judgement. The application allows you perform sensitivity analysis – giving you the ability to assess the impact of these assumptions on your lease portfolio.

Have confidence that your IBR is calculated in accordance with Deloitte methodology, developed by a team of global valuation and accounting experts.

Get started


An annual subscription basis allows you to perform as many calculations as required.

  • Deloitte certified IBR reports in accordance with AASB 16 Leases
  • Access to IBR rate card detailing your incremental borrowing rates across all tenors and currencies

Request a Quote - Enquire now