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IASB educational material on COVID-19 related rent concessions (IFRS 16)
The IASB released a document responding to questions about the application of IFRS 16 to rent concessions granted as a result of the COVID-19 pandemic.
The IASB’s document, released on 10 April 2020, has been prepared for educational purposes. It does not change, remove, nor add to, the requirements in IFRS standards and the intention is to support the consistent and robust application of IFRS 16. Learn more in our latest issue of IFRS Developments.