If you’ve spent sleepless nights wrestling with discount rates under IFRS 16, you’re not alone. I’ve seen countless finance teams stare at spreadsheets, wondering: “Are we doing this right?” The good news? You’re asking the right questions. The challenging news? There’s no one-size-fits-all answer. Let me walk you through this together, the way I wish someone had explained it to me. Why Does the Discount Rate Matter So Much? Think of the discount rate as the financial heartbeat of your lease accounting. It transforms future lease payments into today’s values, directly impacting your balance sheet, your ratios, and ultimately, how stakeholders view your company’s financial health. A difference of just…