أبعاد إقتصادية
Volume 12, Numéro 2, Pages 367-391
2022-12-30

Improvement To Ifrs 16 In Order To Contain The Implications Of Cov-2019



Authors : Kadri Abdelkader .

Abstract

Many lessees have benefited from rent concessions in order to withstand the covid-19 crisis. This study will provide an overview of the technical accounting of IFRS 16 as well as how companies can successfully achieve and maintain compliance with the standard. This study also aims to know how to account for those concessions granted to lessees, In that, a set of results has been achieved, the most important of them. The IASB has issued an amendment to IFRS 16 to make it easier for lessees to account for Covid-19 related rent concessions. This study focusses solely on the changes that will affect lessees as changes arising from IFRS 16 for lessors are minor.

Keywords

Concessions; Payments; lessee; Standards; Disease.

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