IFRS 16 and Covid-19

Topic area:
Status: 16.04.2020 |
Archived
Key words:
IFRS
Initiative
Official name
IFRS 16 and covid-19:
Accounting for covid-19-related rent concessions applying IFRS 16 Leases
Type
Comment
Level 3 / Other
Initiator
IASB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
10.04.2020
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
IAS 17/IFRS 16 – leases (non-binding, INT)
Amendments to IFRS 16 in the context of COVID-19 (non-binding, INT)
Coordination of supervisory action on accounting for lease modifications (non-binding, EU)

Source: IASB, IFRS 16 and covid-19:
Accounting for covid-19-related rent concessions applying IFRS 16 Leases, 2020