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Corona-Virus: ESMA: Bilanzierung von Mietzugeständnissen keine aufsichtliche Priorität

Die ESMA hat den nationalen Aufsichtsbehörden am 21. Juli empfohlen, Aufsichtsmaßnahmen hinsichtlich der Bilanzierung von Mietzugeständnissen nicht zu priorisieren, wenn diese in den Anwendungsbereich einer Ergänzung des internationalen Rechnungslegungsstandards IFRS 16 (Leasingverhältnisse) fallen.

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