Housing

Switzerland: COVID-19 rent concessions amendment

Submitted by mmarquez on Tue, 09/22/2020 - 11:25

As a result of the coronavirus (COVID-19) pandemic, rent concessions have been granted to lessees. Such concessions might take a variety of forms, including payment holidays and deferral of lease payments. On 28 May 2020, the IASB published an amendment to IFRS 16 that provides an optional practical expedient for lessees from assessing whether a rent concession related to COVID-19 is a lease modification. Lessees can elect to account for such rent concessions in the same way as they would if they were not lease modifications.

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switzerland
Global challenges
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Housing
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Argentina: Prohibition to cut the services of electricity, gas, water and others

Submitted by mmarquez on Tue, 09/22/2020 - 09:18

LAS EMPRESAS PRESTADORAS DE LOS SERVICIOS DE ENERGIA ELECTRICA, GAS POR REDES Y AGUA CORRIENTE, TELEFONIA FIJA O MOVIL E INTERNET Y TV POR CABLE, POR VINCULO RADIOELECTRICO O SATELITAL, NO PODRAN DISPONER LA SUSPENSION O EL CORTE DE LOS RESPECTIVOS SERVICIOS A LOS USUARIOS Y LAS USUARIAS INDICADOS EN EL ARTICULO 3°, EN CASO DE MORA O FALTA DE PAGO DE HASTA TRES (3) FACTURAS CONSECUTIVAS O ALTERNAS, CON VENCIMIENTOS DESDE EL 1° DE MARZO DE 2020.

Regions / Country
argentina
Global challenges
Topics
Housing
Social assistance
Shocks &extreme events

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