Editorial Note

Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16) (March 2021) amended IFRS 16 Leases and the Basis for Conclusions on IFRS 16 Leases with effect for annual reporting periods beginning on or after 1 April 2021.

The amendments have been incorporated into the relevant paragraphs and editorial notes detail the history.


Covid-19-Related Rent Concessions beyond 30 June 2021 is issued by the International Accounting Standards Board (Board).

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