{"id":5493,"date":"2021-04-23T11:25:08","date_gmt":"2021-04-23T09:25:08","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5493"},"modified":"2021-04-29T11:14:05","modified_gmt":"2021-04-29T09:14:05","slug":"iasb-extends-practical-expedient-regarding-covid-19-related-rent-concessions","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-extends-practical-expedient-regarding-covid-19-related-rent-concessions\/","title":{"rendered":"IASB extends practical expedient regarding COVID-19-related rent concessions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 31 March 2021, the International Accounting Standards Board (IASB) published &#8216;Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to IFRS 16)&#8217; that extends, by one year, the May 2020 amendment that provides lessees with an exemption from assessing whether a COVID-19-related rent concession is a lease modification. <\/p>\n","protected":false},"author":117,"featured_media":5495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[614,507,508,38,26,8],"class_list":["post-5493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-covid-19","tag-ifrs-16","tag-leasing","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=5493"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5493\/revisions"}],"predecessor-version":[{"id":5496,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5493\/revisions\/5496"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5495"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}