أبعاد إقتصادية
Volume 12, Numéro 2, Pages 367-391
2022-12-30
Authors : Kadri Abdelkader .
Many lessees have benefited from rent concessions in order to withstand the covid-19 crisis. This study will provide an overview of the technical accounting of IFRS 16 as well as how companies can successfully achieve and maintain compliance with the standard. This study also aims to know how to account for those concessions granted to lessees, In that, a set of results has been achieved, the most important of them. The IASB has issued an amendment to IFRS 16 to make it easier for lessees to account for Covid-19 related rent concessions. This study focusses solely on the changes that will affect lessees as changes arising from IFRS 16 for lessors are minor.
Concessions; Payments; lessee; Standards; Disease.
Benghaffor Leila Ikram
.
pages 80-85.
براهمي وريدة
.
ص 1005-1028.
Kadri Abdelkader
.
pages 58-76.