Complex technical accounting issues are explained clearly and IFRS is set in a implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also 

IASB - International Accounting Standards Board: Normgivare som upprättar branscher efter implementering av IFRS 16 och följaktligen om leasingavtal minskat, samt undersöka år The financial impact of the proposed amendments to IAS 

2020-04-27 Ref: IASB’s Exposure Draft COVID-19 Related Rent Concessions - proposed amendments to IFRS 16 Dear Mr Hoogervorst, The European Securities and Markets Authority (ESMA) thanks you for the opportunity to respond to the IASB’s due process with regards to Exposure Draft … 2021-01-01 The IASB issued the amendments to IFRS 17, ‘Insurance contracts’, on 25 June 2020, together with an amendment to IFRS 4, so that eligible insurers can still apply IFRS 9 alongside IFRS 17. This concluded the IASB’s targeted amendments to IFRS 17 which aimed to ease implementation of the standard by reducing implementation costs and making it easier for entities to explain, to investors IASB® meeting Project Amendments to IFRS 17 Paper topic Sweep issues CONTACT(S) Vitalina Kobernik vkobernik@ifrs.org +44 (0)20 7246 6919 Laura Kennedy lkennedy@ifrs.org +44 (0)20 7246 6437 Anne McGeachin amcgeachin@ifrs.org +44 (0)20 7246 6486 2020-06-25 2014-09-16 2020-05-20 The International Accounting Standards Board is the independent standard-setting body of the IFRS Foundation, a not-for-profit corporation promoting the adoption of IFRS Standards. For more information visit www.ifrs.org. Page 1 of 16 Agenda ref 2C STAFF PAPER January 20 IASB® meeting Project Amendments to IFRS 17 Paper topic IASB chairman, Hans Hoogervorst, said that we listened to the feedback and made amendments to IFRS 17 that will aid companies in the implementation of this standard. Global IFRS 17 leader at PwC, Alex Bertolotti, said that we welcome the benefits that these changes provide in easing the implementation of the significant changes by insurer’s that have been brought about by IFRS 17.

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Property, Plant and Equipment — Proceeds before Intended Use (Amendments to IAS 16) amends the standard to prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Instead, an entity recognises the proceeds from selling such items, and the cost of producing those items, in profit or loss. 3 IFRB 2020/06 AMENDMENTS TO IFRS 16 PROPOSED BY IASB FOR LESSEES (c) require lessees that apply the exemption to disclose that fact; and (d) require lessees to apply the exemption retrospectively in accordance with IAS 8, but not require them to restate prior period figures. Instead, a lessee would recognise any difference arising on IFRS Developments . What you need to know • The IASB amended IFRS 16 to provide relief to lessees from applying lease modification accounting to covid-19 related rent concessions • The relief applies to lessees only. Lessors are required to apply the existing requirements of IFRS 16 • The amendment applies to annual reporting periods beginning on or after 1 June IASB pushes publication of management commentary ED to May. 07 Apr 2021. Report and video of an EAA workshop on the post-implementation review of IFRS 10, IFRS 11, and IFRS 12.

redovisningsregler för leasingavtal (IFRS 16) som tillämpas på International Accounting Standard Board (IASB) ansvarar för att utveckla de Amendments to IAS 19: Plan Amendment, Curtailment or Settlement, utgiven av 

• The IASB amends IFRS 16 to: – Provide lessees with a practical expedient that relieves a lessee from assessing whether a COVID-19-related rent concession is a lease modification; The International Accounting Standards Board has today proposed to amend IFRS 16 Leases by specifying how a company measures the lease liability in a sale and leaseback transaction. Sale and leaseback transactions are transactions for which a company sells an asset and leases that same asset back from the new owner.

Bland annat ändrade IASB punkt 114 i IAS 1 för att klargöra att den methods of depreciation and amortization – Amendments to IAS 16 and.

IFRS 3 (2004), IFRS 3 (2008) and any resulting consequential amendments to e uma gestão equilibrada por parte do IASB PwC IFRS 16 - Hur påverkas din  IFRS 3 outlines the accounting when an acquirer obtains control of a business parte do IASB 3 | IFRS pocket guide 2014 Balance sheet and related notes 34 16 COVID-19 3 • PwC | In depth Amended standards Amendments to IFRS 3,  The European Commission has endorsed the following IFRS Standards and amendments: IFRS 16 Leases; Clarifications to IFRS 15 Revenue from Contracts  International Accounting Standards Board, IASB, har beslutat om ändringar av försäkringsstandarden IFRS 17 Insurance Contracts och IFRS 4  Comments on the IASB and IFRS Interpretations Committee Due International Accounting IASB Proposes Amendments to Standards - Strategic Finance. IASB issues IASB – How IFRS 16 and US GAAP Lease Accounting IASB posts  16 § Om en ekonomisk förening har förlagsinsatser i annan valuta än Koncernredovisning i moderföretag som omfattas av IAS- förordningen. 32 § Ett företag  1: Høringssvar og Foto. Gå till. IFRS Developments 170 - IASB amends IFRS 16 for covid-19 . Amendments to classification of liabilities as current or . Our balance sheet was impacted by the adoption of IFRS 16 as In October 2018, the IASB issued an amendment to IFRS 3 Business  On 28 May 2020, the IASB issued amendments to IFRS 16, which provide relief for lessees in accounting for rent concessions granted as a direct consequence of COVID-19.

Segment standard, along with any consequential amendments, effec- International Accounting Standards Board (“IASB”). Disclosure Initative: Amendments to IAS 7. Förändringarna i IFRS 16 Leasingavtal publicerades av IASB i januari 2016 och godkändes av  Authority (FFFS 2008:25 including amendments) and the. Supplementary IFRS 16 “Leases”. The IASB published the new standard, IFRS 16 “Leases” in 2016. amortization – Amendments to IAS 16 and IAS 38 Efter de ändringar som antogs av IASB i juli 2014 förväntar sig IFRS 16 publicerades i januari 2016. 168 137 tkr (120 700 tkr).
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This Accounting Alert is issued to summarize the amendments to IFRS 16 issued by the IASB on May 28, 2020 to help lessees account for COVID-19-related rent concessions such as rent holidays and temporary rent reductions. The International Accounting Standards Board (the IASB or Board) issued Covid-19-Related Rent Concessions - amendment to IFRS 16 Leases (the amendment). The relief provided by the amendment applies to lessees only. Lessors are required to apply the existing requirements of IFRS 16.

The document will be available to download from the Open for comment section and from the IFRS 16 and covid-19 project page. 3 IFRB 2020/06 AMENDMENTS TO IFRS 16 PROPOSED BY IASB FOR LESSEES (c) require lessees that apply the exemption to disclose that fact; and (d) require lessees to apply the exemption retrospectively in accordance with IAS 8, but not require them to restate prior period figures.
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In May 2020, the IASB issued Covid-19-Related Rent Concessions - Amendment to IFRS 16 Leases (the amendment). The Board amended the standard to provide an optional relief to lessees from applying IFRS 16’s guidance on lease modification accounting for rent concessions arising as a direct consequence of the covid-19 pandemic. The objective of

IASB Amends IFRS 16 to Provide Relief for Lessees Accounting for Rent Concessions during the COVID-19 Pandemic. This Accounting Alert is issued to summarize the amendments to IFRS 16 issued by the IASB on May 28, 2020 to help lessees account for COVID-19-related rent concessions such as rent holidays and temporary rent reductions. The International Accounting Standards Board (the IASB or Board) issued Covid-19-Related Rent Concessions - amendment to IFRS 16 Leases (the amendment). The relief provided by the amendment applies to lessees only. Lessors are required to apply the existing requirements of IFRS 16. IFRS 16 contains requirements that apply to such rent concessions.

standardized meaning prescribed under IFRS and is therefore unlikely to be comparable to similar financial measures presented by 16 Onex Corporation Q3 2019 Interim Report. Segment standard, along with any consequential amendments, effec- International Accounting Standards Board (“IASB”).

The amendment exempted lessees from having to take into account individual lease contracts when determining whether rent concessions directly caused by Covid-19 should be classed as lease modifications. IASB Amends IFRS 16 to Provide Relief for Lessees Accounting for Rent Concessions during the COVID-19 Pandemic. This Accounting Alert is issued to summarize the amendments to IFRS 16 issued by the IASB on May 28, 2020 to help lessees account for COVID-19-related rent concessions such as rent holidays and temporary rent reductions. The International Accounting Standards Board (the IASB or Board) issued Covid-19-Related Rent Concessions - amendment to IFRS 16 Leases (the amendment). The relief provided by the amendment applies to lessees only.

The meeting agenda and agenda papers can be found on the meeting page here. In May 2020 the International Accounting Standards Board (Board) issued Covid-19-Related Rent Concessions, which amended IFRS 16 Leases. The amendment permitted lessees, as a practical expedient, not to assess whether particular rent concessions occurring as a direct consequence of the covid-19 pandemic are lease modifications and instead to account for those rent concessions as if they are not lease modifications. IFRS 16 contains requirements that apply to such rent concessions.