Applying IFRS: Accounting for rent concessions (Updated June 2022)

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EY Global IFRS

23 Jun 2022 PDF
Categories Leases

This publication, updated in June 2022, includes additional discussion on lessor application of IFRS 9 and IFRS 16 for rent concessions.

We encourage preparers and users of financial statements to read this publication carefully and consider the potential effects on their financial statements of any rent concessions granted or received.

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