In an article published in FEI (Financial Executives International), A&M Valuation Services Managing Director Chandu Chilakapati outlines the challenges faced by companies in estimating their Incremental Borrowing Rate (IBR). He makes the case that companies need an IBR in order to present value in their operating leases to comply with ASC 842 or IFRS 16.
Mr. Chilakapati outlines the best approaches to estimate their IBR in foreign currencies.
Click here to read the full article.
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