Proposed IFRS Taxonomy Update and comment letters—Covid-19-Related Rent Concessions (Amendment to IFRS 16)


The International Accounting Standards Board (Board) published for public comment IFRS Taxonomy 2020—Proposed Update 1 for Covid-19-Related Rent Concessions (Amendment to IFRS 16 Leases).

This proposed update includes IFRS Taxonomy elements to reflect the new disclosure requirements introduced by the amendment to IFRS 16, issued by the Board in May 2020.

The IFRS Taxonomy 2020—Proposed Update 1 is available below. The comment letter period is open until 29 June 2020.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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