{
  "url": "https://openlegislation.uk/eu-regulation-2020-1434",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1434.json",
  "id": "eur/2020/1434",
  "title": "Commission Regulation (EU) 2020/1434 of 9 October 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16 (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EU) 2020/1434 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) 2020/1434 of 9 October 2020 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16 (Text with EEA relevance)",
  "citation": "EU Regulation 2020/1434",
  "type": "eur",
  "year": "2020",
  "number": "1434",
  "version": "current",
  "date": "2020-10-09",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2020-1434/introduction",
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      "status": null,
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    },
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      "status": null,
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    },
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      "heading": "Covid-19-Related Rent Concessions",
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      "status": "repealed",
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    },
    {
      "path": "annex/division/1",
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      "heading": "Amendment to IFRS 16Leases",
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      "status": "repealed",
      "parent": "annex/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/1",
      "kind": "division",
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      "heading": "Measurement",
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      "parent": "annex/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/1/division/1",
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      "parent": "annex/division/1/division/1/division/1"
    },
    {
      "path": "annex/division/1/division/1/division/1/division/1/division/1",
      "kind": "division",
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      "heading": "Lease modifications",
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      "status": "repealed",
      "parent": "annex/division/1/division/1/division/1/division/1"
    },
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      "path": "annex/division/1/division/1/division/1/division/1/division/1/division/46B",
      "kind": "division",
      "number": "46B",
      "heading": "The practical expedient in paragraph 46A applies only to rent concessions occurring as a direct consequence of the covid-19 pandemic and only if all of the following conditions are met:",
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    },
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      "heading": "If a lessee applies the practical expedient in paragraph 46A, the lessee shall disclose:",
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    },
    {
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    },
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