AMENDMENT TO IFRS 16 FOR COVID-19 RELATED RENT CONCESSIONS
January 28, 2022 AMENDMENT TO IFRS 16 FOR COVID-19 RELATED RENT CONCESSIONS Covid 19,IFRS Why Internal Auditing Is Important? The IASB considered a “Practical expedient” to PROVIDE RELIEF for LESSEES (not for LESSORS) from lease modification accounting for Rent Concessions, in the form of Rent Holidays or Rent concessions for an agreed timeframe. Amendment to […]
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