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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.
