On May 28, 2020, the IASB made available to takers a practical objective in the form of an amendment to IFRS 16 in response to concerns about complications that could lead to changes in leases due to the COVID 19 pandemic. This amendment applies to periods beginning June 1, 2020 or after June 1, 2020. However, a previous application is allowed. The ifrs 16 amendment requires the Pvereten to indicate when the useful practical choice is chosen for rental concessions. If it has not been applied to all concessions, the lessor openly indicates what types of contracts it has been applied to. In addition, underwriters must disclose the amount recorded during the reporting period for the loss or profit period, in order to reflect changes in rental payments resulting from the application of the practical objective of taking into account COVID-19 leases. The Board of Directors also recognizes that, when choosing to choose the practical objective, underwriters may make unprofitable adjustments to certain leasing obligations. In this case, the underwriter should disclose this effect as a non-liquidable modification of leasing liabilities in the calculation of cash flows. In addition, COVID-19 leases must meet the following conditions: the IASB (also known as the Board) has recognized that because of the effects of COVID-19, many landlords offer rental concessions to tenants in a quantity that was never expected. Under IFRS 16, one of these leases may result in a rent change, provided these concessions are not included in the agreement, as the terms of the contract have changed. The Board of Directors recognized that the underwriters faced difficulties in assessing and accounting for these leasing concessions in accordance with ifrs 16. This practical opportunity allows tenants to circumvent the assessment that loca them concessions, which are a direct consequence of the COVID 19 pandemic, are rent changes. Instead, this allows tenants to consider these rent concessions as if they were in the original contract and are therefore not rent changes.