Extension of IFRS 16 amendments in connection with Covid-19

Topic area:
Status: 12.04.2021 |
Archiviert
Key words:
IFRS
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
31.03.2021
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