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Rent forgiveness: Impairment, derecognition or modification? 

Rent forgiveness: Impairment, derecognition or modification? 

by pieter@pvdz.co.za | Mar 11, 2023 | Assets, Liabilities

  In October 2022 the IFRS Interpretations Committee (“IFRIC’) published an agenda decision on accounting for rent concession involving forgiveness. This article briefly considers their decision. Rent forgiveness arrangement The lessor accounted for the lease in...
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