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  • IFRB-2021-05
Newsletter:

IFRB-2021-05

16 Φεβρουαρίου 2021

BDO has released IFR Bulletin 2021/05 summarising the IASB’s proposal to extend to the time period over which the practical expedient in IFRS 16 (COVID19 related rent concessions) is available for use. The IASB are proposing to extend the criterion for applying the practical expedient to concessions that reduce lease payments originally due on or before 30 June 2022 (criterion was originally 30 June 2021). The IASB is planning to issue an exposure draft as soon as possible with a 14-day comment period.