Treatment of lease contracts under the Covid-19 pandemic : IASB response through amendments to IFRS16

الملخص EN

This study aims to shed light on lease contracts under "IFRS16", and its related accounting problems in light of the "Covid-19" pandemic outbreak, as well as the response of the International Accounting Standards Board "IASB" to these problems through amendments to this standard.

The study concluded that these amendments were an urgent need considering the difficulties facing lessees, and that to enable them to continue providing useful financial information about lease contracts.