April 10, 2020
A document responding to questions regarding the application of IFRS 16 Leases to rent concessions granted as a result of the covid-19 pandemic has been published.
The document is prepared for educational purposes, highlighting requirements within IFRS 16 and other IFRS Standards that are relevant for companies considering how to account for rent concessions granted as a result of the covid-19 pandemic.
It does not change, remove, nor add to, the requirements in IFRS Standards. It is intended to support the consistent and robust application of IFRS 16.
The International Accounting Standards Board will during its April meeting discuss IFRS 16 and rent concessions granted as a result of covid-19.
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