FRED 78 Draft amendments to FRS 102 & FRS 105 – COVID-19-related rent concessions beyond 30 June 21
Published: 20 April 2021
Response deadline: 11 May 2021
| Title | FRED 78 Draft amendments to FRS 102 & FRS 105 – COVID-19-related rent concessions beyond 30 June 21 |
|---|---|
| Format | pdf, 327.9 KB |
FRED 78 proposes to extend the application period of requirements that cover the accounting treatment of temporary rent concessions occurring as a direct consequence of the COVID-19 pandemic by one year. The original requirements, introduced into FRS 102 and FRS 105 in October 2020, apply to concessions that reduce only lease payments originally due on or before 30 June 2021.
Comments should be provided by 11 May 2021.
Comments should be provided by 11 May 2021.
| Title | 01 Deloitte Response to FRED 78 |
|---|---|
| Format | pdf, 351.0 KB |
| Title | 02 The AIC Response to FRED 78 |
| Format | pdf, 100.4 KB |
| Title | 03 Chartered Accountants Ireland Response to FRED 78 |
| Format | pdf, 230.7 KB |
| Title | 04 ICAS Response to FRED 78 |
| Format | pdf, 13.3 KB |
| Title | 05 Ernst & Young LLP Response to FRED 78 |
| Format | pdf, 532.9 KB |
| Title | 06 ICAEW Response to FRED 78 |
| Format | pdf, 159.6 KB |