IFRS 16 COVID-19 Related Rent Concessions Amendment - PwC In depth

IFRS 16 COVID-19 Related Rent Concessions Amendment - PwC In depth

Publication date: 19 Jun 2020

COVID-19

Issues of the month
As a result of the coronavirus (COVID-19) pandemic, rent concessions have been granted to lessees. Such concessions might take a variety of forms, including payment holidays and deferral of lease payments. On 28 May 2020, the IASB published an amendment to IFRS 16 that provides an optional practical expedient for lessees from assessing whether a rent concession related to COVID-19 is a lease modification.See our In depth for the details.
 
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