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COVID-19-Related Rent Concessions – IFRS 16 Amendments were published by SARAS

IFRS Amendments - COVID-19-Related Rent Concessions (amendments to IFRS 16) adopted and issued by International Accounting Standards Board (IASB) were translated into Georgian and published by SARAS. 

The amendments adopted by IASB are effective for annual reporting periods beginning on or after June 1, 2020.

Earlier application is permitted.

The amendments will be included in the Blue Book of the 2021 Edition of the IFRS Standards adopted by SARAS.