IFRS Standards

IFRS 16 - Leases | IFRS Standards

Determining the Incremental Borrowing Rate (IBR) Under IFRS 16: Practical Frameworks, Estimation Models, and Audit-Ready Case Studies
Bynguyenacca October 13, 2026

Master how to determine the Incremental Borrowing Rate (IBR) under IFRS 16. Explore the 3-step build-up model and case studies from DHL and IAG.

Read More Determining the Incremental Borrowing Rate (IBR) Under IFRS 16: Practical Frameworks, Estimation Models, and Audit-Ready Case Studies
IFRS 16 - Leases | IFRS Standards

Navigating IFRS 16: Key Changes, Balance Sheet Impacts, and Real-World Implementation
Bynguyenacca October 13, 2026October 13, 2026

A comprehensive technical analysis of IFRS 16 Leases, examining the shift from IAS 17 to the single lessee model, balance sheet capitalization of Right-of-Use (ROU) assets, and lease liabilities. Explore its core impacts on EBITDA, leverage ratios, and debt covenants alongside corporate disclosures from Tesco, Deutsche Post DHL, and IAG.

Read More Navigating IFRS 16: Key Changes, Balance Sheet Impacts, and Real-World Implementation