COVID-19-Related Rent Concessions

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 1 Jun 2020 (early adoption permitted)

    Date of issue: Jun 2020

*Additional Material is restricted to those with NZ-assigned IP addresses only.

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