Extension of IFRS 16 amendments in connection with Covid-19
Initiative
Official name
Covid-19-Related Rent Concessions beyond 30 June 2021
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
11.02.2021
Doc. code
-
Summary
Status
Status
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Current version
Final version
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
Implementation of the extension of IFRS 16 amendments in connection with Covid-19
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
Amendments to IFRS 16 in the context of COVID-19
(non-binding, INT)
IAS 17/IFRS 16 – leases
(non-binding, INT)
Endorsement advice on Covid-19 related rent concessions
(non-binding, EU)
Source: IASB, Covid-19-Related Rent Concessions beyond 30 June 2021, 2021