
COMMISSION REGULATION (EU) 2020/1434 of 9 October 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16 (Text with EEA relevance) (revoked) 

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Article 1 
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Article 2 
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Article 3 
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ANNEX
Covid-19-Related Rent Concessions
Amendment to IFRS 16Amendment to IFRS 16Leases 

Paragraphs 46A, 46B, 60A, C1A, C20A and C20B are added. A new heading is added before C20A. For ease of reading these paragraphs have not been underlined.
LESSEE 
Measurement 
Subsequent measurement 
Lease modifications 
 46A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 46B The practical expedient in paragraph 46A applies only to rent concessions occurring as a direct consequence of the covid-19 pandemic and only if all of the following conditions are met: 

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Disclosure 
 60A If a lessee applies the practical expedient in paragraph 46A, the lessee shall disclose: 

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 Appendix C Effective date and transition 
EFFECTIVE DATE 
 C1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TRANSITION 
Covid-19-related rent concessions for lessees 
 C20A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 C20B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
