Incremental Borrowing rate


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.

Deloitte IBR Calculator


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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

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Lammert Vos

Lammert Vos

Director, Treasury and Capital Markets

Lammert is the lead Director in Deloitte’s Treasury & Capital Markets valuations team. He is an AASB2 Share Based Payments valuation expert and has extensive valuation experience in assisting many of ... More

Jack Liu

Jack Liu

Manager, Treasury and Capital Markets

Jack is a manager in the Deloitte Treasury and Capital Markets Advisory practice. He has over 8 years of experience providing assurance and advisory services to a wide range of clients in Australia, U... More

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