IFRS Newsletter No. 03 – 2021

A major development this past month is the publication of a proposed amendment to IFRS 16 in light of the ongoing public health crisis: the practical expedient that was rushed through by the IASB last spring may now be applied to rent concessions granted up to June 30, 2022, rather than June 30, 2021.

As with the original amendment on COVID-19-related rent concessions, the IASB has opted for an accelerated due process, with the final version of the amendment scheduled for publication by the end of March.


  • Introduction
  • IFRS Highlights


IFRS Newsletter No. 03 - 2021.pdf
IFRS Newsletter No. 03 - 2021.pdf