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IFRS 16 and Covid 19 – AcSB’s IFRS Discussion Group

Date recorded:

At its meeting on May 27, 2020, the IDG discussed several fact patterns to highlight application considerations relating to the practical expedient based on what is expected from the final amendments to IFRS 16 in respect of Covid-19-Related Rent Concessions. The fact patterns assume that the amendments will be available for application in financial statements for reporting periods ending June 30, 2020 (which is the case).

Read the meeting summary and listen to the audio recordings of the Group’s full discussion on the AcSB's Web site.

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