Deloitte comment letter on tentative agenda decision on lessor forgiveness of lease payments

Published on: 24 May, 2022

We have commented on the IFRS Interpretations Committee's publication in the March 2022 IFRIC Update of the tentative agenda decision not to take onto the Committee’s agenda the request for clarification about a lessor’s application of IFRS 9 and IFRS 16 in accounting for a particular rent concession.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda. However, we have concerns that the analysis presented in the tentative agenda decision may have unintended consequences in a number of areas and suggest that further analysis may be warranted before the tentative agenda decision is finalised.

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