《新冠病毒疫情相关租金减免》英文.pdf

April 2020 ? IFRS Standards Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions Proposed amendment to IFRS 16 Comments to be received by 8 May 2020 Exposure Draft Covid-19-Related Rent Concessions Proposed amendment to IFRS 16 Comments to be received by 8 May 2020 Exposure Draft ED/2020/2 Covid-19-Related Re t Co cessio s is published by the International Accounting Standards Board (Board) for comment only. Comments need to be received by 8 May 2020 and should be submitted by email to commentletters@ or online at / projects/open-for-comment/. All comments will be on the public record and posted on our website at unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by a good reason, for example, commercial confidence. Please see our website for details on this policy and on how we use your personal data. Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation (Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional. ISBN: 978-1-911629-72-6 Copyright ? 2020 IFRS Foundation All rights reserved. Reproduction and use rights are strictly limited. Please contact the Foundation for further details at licences@. Copies of Board publications may be ordered from the Foundation by emailing publications@ or visiting our webshop at . ? ? The Foundatio