Comment deadline: IFRS 16 and COVID-19
On 24 April 2020, the International Accounting Standards Board (IASB) published an exposure draft Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) that contains a proposed amendment that would provide lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. Comments are requested by 8 May 2020.