IFRS fokussiert — Vorgeschlagene Änderung an IFRS 16 zur Bilanzierung von Zugeständnissen aufgrund der Coronavirus-Pandemie

Published on: 27 Apr 2020

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. This IFRS fokussiert discusses the proposed amendments.


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