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Details: F2021L00545
Accounting Standard AASB 2021-3 Amendments to Australian Accounting Standards – Covid-19-Related Rent Concessions beyond 30 June 2021
- F2021L00545
In force
-
Latest Version
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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 History
Date
Tabled HR
11-May-2021
Tabled Senate
11-May-2021
Details
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Title
RegisterId
Number
AASB 16 - Leases - February 2016
F2016L00233
AASB 016