Amendments to IFRS 16 in the context of COVID-19

Topic area:
Status: 20.08.2020 |
Archived
Key words:
IFRS, Sustainable Finance / ESG
Initiative
Official name
IFRS Taxonomy 2020 Covid-19-Related Rent Concessions Amendment to IFRS 16
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
29.05.2020
Doc. code
TU/2020/1
Summary
Status
Status

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Current version
Final version
18.08.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Endorsement of COVID-19 related amendments on IFRS 16 (binding, Amendment, EU)
Level 2
–
Level 3 / Other
IFRS 16 and Covid-19 (non-binding, INT)
IAS 17/IFRS 16 – leases (non-binding, INT)
Extension of IFRS 16 amendments in connection with Covid-19 (non-binding, INT)
IFRS Accounting Taxonomy 2021 (non-binding, INT)

Source: IASB, TU/2020/1, 2020