Deloitte Incremental Borrowing Rate (“IBR”) Calculator
Determining confidence to implement IFRS (International Financial Reporting Standards) 16 on leases
Determining discount rates represents a significant challenge in implementing IFRS (International Financial Reporting Standards) 16. Deloitte Assurance has developed the IBR tool—an innovative and easy-to-use digital application to assist with the IBR calculation for client lease portfolios under IFRS (International Financial Reporting Standards) 16.
Empowerment through self-service
The IBR Calculator assists organisations in navigating the challenges in producing a discount rate under IFRS (International Financial Reporting Standards) 16. The self-service solution allows registered users to generate immediate results with confidence.
Stronger lease portfolio analysis
IBR is an area that requires significant management judgement. The IBR Calculator allows users to perform a sensitivity analysis—giving organisations the ability to assess the impact of these assumptions on lease portfolios.
Simple registration, fast access
The product enables generation of IBR for multiple lease currencies and up to 100 years lease tenors, within minutes. The IBR Calculator allows for quick access to the product once the request is processed and approved.
Proactive and ongoing compliance
Since the IBR is calculated in accordance with generally acceptable methodology, the built-in compliance functionalities places organisations ahead in managing their current and ongoing compliance activities.
Calculate incremental borrowing rates to value your leases
The IBR calculator allows organisations to measure the value of their lease liabilities by applying a discount rate to their future lease payments compliant with IFRS (International Financial Reporting Standards) 16.
Assurance to your business
Deloitte Assurance Products is Deloitte’s Global platform that offers Assurance products digital assets on a subscription-based (SaaS) model.