COVID-19-Related Rent Concessions

  • For-profit

Permits lessees—as a practical expedient—not to assess whether particular COVID-19-related rent concessions are lease modifications. 

  • Covid-19-Related Rent Concessions – This version is effective for reporting periods beginning on or after 11 Jun 2020

    Date of issue: Jun 2020
*Additional Material is restricted to those with NZ-assigned IP addresses only.