Comment deadline: COVID-19-related rent concessions
On 11 February 2021, the IASB published an exposure draft Covid-19-Related Rent Concessions beyond 30 June 2021 (Proposed amendment to IFRS 16) that contains a proposed extension of the May 2020 amendment that provides lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Comments are requested by 25 February 2021.