IFRS 16 and COVID-19

Accounting for covid-19-related rent concessions applying IFRS 16 Leases We have been made aware of changes in lease payments that have occurred or are expected to occur, as a result of the COVID-19 pandemic. These changes include, for example, lessors providing rent ‘holidays’ to commercial lessees. IFRS 16 Leases contemplates that changes may occur in …