The International Accounting Standards Board proposed to extend the amendment to IFRS 16, giving lessees relief from lease modification accounting for COVID-19 rent concessions.

The proposed update to the amendment would allow it to be applied to a change in lease payments arising from COVID-19 originally due on or before30 June 2022.

The proposed update to the amendment, if finalised, will apply to annual reporting periods beginning on or after 1 April 2021 and may be applied early.

  Eduardo Viana- Diretor de Auditoria

Atua há mais de 15 anos nas áreas de Auditoria, Mercado de Capitais, IPO , Contabilidade e riscos. Possui experiência em auditoria externa, fusões e aquisições, controles internos e fraudes, IFRS, USGAAP, BRGAAP em empresas nacionais e multinacionais de diversos segmentos. Registrado no CRCSP, no CNAI e na Comissão de Valores Mobiliários (CVM). Formação de Empreendedorismo em Babson College e inovação em Berkeley.

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