Transcription of IFRS 16 Leases updates - Deloitte
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IFRS 16 Leases updates - Deloitte
IFRS16 Leases updatesOctober 2020 IFRS 16 LeasesIntroWelcomeyou to IFRS 16 Latest developments, a snapshot of the recent amendments to IFRS 16 Leases , as well as some other relevanttopics. ,andtheIASB sresponseinalleviatingsomeofthem. Covid-19 has numerous accounting impacts. We bring your attention to the potential effect on the carrying value of Right of Use Assets under IFRS 16 and impairmentconsiderations. Lastly, a non-Covid-19-related update: the IASB continues its IBOR reform project and has issued an Exposure Draft proposing toamend, amongst others, , pleasecontactEA 16 | Latest developments2 IFRS 16 LeasesIASB s response to Covid-19-related rentconcessionsIFRS 16 | Latest developments3 IFRS 16 Leases IASB s response to Covid-19-related rentconcessionsSummaryThe IASB has issued Covid-19-Related Rent Concessions, whi
IFRS 16 Leases –IASB’s response to Covid-19-related rent concessions Summary The IASB has issued Covid-19-Related Rent Concessions, which amends IFRS 16 Leases, to simplify the accounting of Covid-19-related rent concessions by lessees.Prior to this amendment the IASB also issued educational material on this topic.
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