Revisions to Ind AS 116- Leases on account of Covid-19 rent concessions

Prateek Mankad , Last updated: 28 October 2020  
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Update: The Ministry of Corporate Affairs on 24 July 2020, notified the Companies (Indian Accounting Standards) Amendment Rules, 2020 which includes revisions Ind AS 116: Leases. The amendment includes a practical expedient that provides lessees with a choice not to assess a rent concession occurr

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Prateek Mankad
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