Coordination of supervisory action on accounting for lease modifications

Topic area:
Status: 24.07.2020 |
Archived
Key words:
IFRS
Initiative
Official name
ESMA recommends supervisory coordination on accounting for COVID-19-related rent concessions
Type
Comment
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
21.07.2020
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
–
Level 2
–
Level 3 / Other
IFRS 16 and Covid-19 (non-binding, INT)

Source: ESMA, ESMA recommends supervisory coordination on accounting for COVID-19-related rent concessions, 2020