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Accounting for rent concessions as a result of the COVID-19 pandemic – AcSB

Date recorded:

At its meeting on May 19, 2021, the AcSB discussed whether Section 3065, Leases should be amended to extend the scope of the optional relief for COVID-19-related rent concessions as a result of the pandemic’s continuing impact. Currently, the relief in Section 3065 is limited to lease payments originally due on or before December 31, 2021. The Board will consult its Private Enterprises Advisory Committee and Not-for-Profit Advisory Committee then discuss the feedback at its June 16-17, 2021 meeting.

Review the Executive Summary on the AcSB's Web site.

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