IAC22 BV - The Cost of Capital for Lease Accounting for Right-of-Use Assets

Session Description

With the adoption of Accounting Standards Codification 842, it is necessary for companies following US GAAP to determine the incremental borrowing rate (IBR) for operating leases on
right-of-use assets. The estimated lease discount rates can have a significant impact on a company’s lease liabilities, creating a need that business valuation professionals are well-positioned to assist with. This presentation will discuss supportable methods that practitioners can use to assist their clients needing to determine the cost of capital for their operating leases.


Todd C. Fries, ASA, CFA
Partner - BVA Group

Continuing Education

Review of this session recording will award 1 CE hour. 

CPE credit is not awarded for this pre-recorded offering. 


Session Recording
Open to view video.
Open to view video.
Course Certificate
1.00 CE credit  |  Certificate available
1.00 CE credit  |  Certificate available Open certificate for the option to print.