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.
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.