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This pathway will walk us through the basics of banks, starting with some of the different types and their main functions, then starting to look at the regulation faced by the banks, both before and after the Global Financial Crisis.

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Greenwashing is the act of distributing false information about something being more environmentally friendly than it actually is.

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In this video, Max discusses the cost-of-living crisis currently enveloping the UK. He examines its impact on households as well as the overall economy.

CSR and Sustainability in Financial Services

In the first video of this two-part video series, Elisa introduces us to sustainability. She begins by looking at the difference between sustainability and corporate social responsibility, two terms that can be easily confused.

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IFRS 16 Discount Rates

IFRS 16 Discount Rates

Saket Modi

20 years: Chartered accountant & educator

In this video, Saket covers IFRS 16 discount rates, specifically the rate implicit in the lease and the incremental borrowing rate.

In this video, Saket covers IFRS 16 discount rates, specifically the rate implicit in the lease and the incremental borrowing rate.

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IFRS 16 Discount Rates

1 min 4 secs

Overview

The rate implicit in the lease is the rate that causes the present value of the lease payments and unguaranteed residual value to be equal to the sum of the fair value of the underlying asset and any initial direct costs of the lessor.

Key learning objectives:

  • Learn about the rate implicit in the lease

  • Describe the incremental borrowing rate

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Expert
Saket Modi

Saket Modi

Saket is a financial trainer and consultant based out of London. He specialises in advanced accounting, financial reporting and financial analysis, particularly with regards to International Financial Reporting Standards (IFRS), International Public Sector Accounting Standards (IPSAS) and Financial instruments.

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