IFR Bulletin 5 | 2020
01 toukokuuta 2020
IFR Bulletins focus on the latest developments in international financial reporting.
In this issue:
IASB responds to question about IFRS 16 and COVID-19
In this issue: The COVID-19 pandemic has severely affected the global economy and significantly disrupted business operations. As a result, many lessors are, or will be, providing lease concessions to lessees. This issue highlights relevant requirements in IFRS 16 and other IFRS Standards when considering how to account for rent concessions that are granted as a result of the COVID-19 pandemic.