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Ind AS Amendments notified for FY 20-21; includes guidance for change in lease rentals due to Covid-19

July 31, 2020
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MCA notifies amendments for nine Indian accounting standards namely Ind AS 1, Ind AS8, Ind AS 10, Ind AS 34, Ind AS 37, Ind AS 103, Ind AS 107, Ind AS 109 and Ind AS 116. Amendments in Ind AS 116, Leases, provide guidance on how to account for changes in lease rentals due to Covid-19. Any change in lease rentals amount due to covid 19 may be accounted as if there is no lease modification.
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