Exposure Draft and comment letters: Covid-19-Related Rent Concessions beyond 30 June 2021


The International Accounting Standards Board (Board) is seeking feedback on the Exposure Draft Covid-19-Related Rent Concessions beyond 30 June 2021. The Exposure Draft proposes to extend the availability of the practical expedient in paragraph 46A of IFRS 16 so that it applies to rent concessions for which any reduction in lease payments affects only payments originally due on or before 30 June 2022, provided the other conditions for applying the practical expedient are satisfied.

The Exposure Draft is available below. The comment letter period is open until 25 February 2021.

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