Deloitte Incremental Borrowing Rate (“IBR”) Calculator

Determining confidence to implement IFRS 16 on leases

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

The IBR calculator allows organizations to measure the value of their lease liabilities by applying a discount rate to their future lease payments compliant with IFRS 16.

IBR calculator

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Deloitte Assurance Products is Deloitte’s Global platform that offers Assurance products digital assets on a subscription-based (SaaS) model.

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Empowerment through self-service

The IBR Calculator assists organizations in navigating the challenges in producing a discount rate under IFRS 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 organizations 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 organizations ahead in managing their current and ongoing compliance activities.

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Trevor Nakka

Trevor Nakka

Global Assurance Leader

Trevor Nakka is the Deloitte Global Assurance Leader and the Deloitte Canada National Audit Advisory Leader and brings over 25 years of public accounting and business advisory experience, with an exte... More

Hussein Hussein

Hussein Hussein

Partner, Audit & Assurance

Hussein Hussein is a senior Treasury & Capital Markets Advisory Partner in Deloitte Australia with many years’ experience in Treasury & Financial Risk Management, Foreign Currency Risk Management, Com... More