COVID-19 Related Rent Concessions Beyond 30 June 2021: Extension of Practical Expedient - Additional FAQs
13 April 2021
This publication explains how the extension to the practical expedient in IFRS 16 is applied and how an entity applies the transitional requirements depending on the timing of an entity’s year-end and when an entity chooses to adopt the amendments.
The publication may be accessed here: IFRB 2021/08