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Accounting Standard AASB 2021-3 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions beyond 30 June 2021

Authoritative Version
AASB 2021-3 Standards/Accounting & Auditing as made
This instrument amends the AASB 16 - Leases - February 2016 to extend the practical expedient to rent concessions that reduce only lease payments originally due on or before 30 June 2022.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 05 May 2021
Tabling HistoryDate
Tabled HR11-May-2021
Tabled Senate11-May-2021
TitleRegisterIdNumber
Authoritative version AASB 16 - Leases - February 2016
F2016L00233AASB 016