notice
medium
2022-05-27
Notice of the Ministry of Finance on Issues Concerning the Application of the 'Accounting Treatment Provisions for Rent Concessions Related to COVID-19'
财政部关于适用《新冠肺炎疫情相关租金减让会计处理规定》相关问题的通知
财政部
mof
This notice clarifies the application of accounting rules for rent concessions granted due to the COVID-19 pandemic, providing guidance to relevant government departments and financial authorities.
Document Text
1,968 characters
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财会〔2022〕13号<br>
国务院有关部委、有关直属机构,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局,财政部各地监管局,有关单位:<br>
为配合做好关于服务业小微企业和个体工商户等租金减免政策的落实,减轻企业负担,现就适用《新冠肺炎疫情相关租金减让会计处理规定》(财会〔2020〕10号)的相关问题通知如下:<br>
由新冠肺炎疫情直接引发的、承租人与出租人就现有租赁合同达成的租金减免、延期支付等租金减让,减让后的租赁对价较减让前减少或基本不变,且综合考虑定性和定量因素后认定租赁的其他条款和条件无重大变化的,对于2022年6月30日之后应付租赁付款额的减让,承租人和出租人可以继续选择采用《新冠肺炎疫情相关租金减让会计处理规定》规范的简化方法进行会计处理。由此导致的衔接会计处理及相关披露,应当遵循《财政部关于调整<新冠肺炎疫情相关租金减让会计处理规定>适用范围的通知》(财会〔2021〕9号)的有关规定。<br>
本通知自发布之日起实施。在境内外同时上市的企业以及在境外上市并采用国际财务报告准则或企业会计准则编制财务报表的企业不适用本通知。<br>
执行中如有问题,请及时反馈我部。<br>
财 政 部<br>
2022年5月19日
Topics
accounting standards
COVID-19 economic relief
financial regulation
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2022-05-27 |
| Category | normative |
| Policy Area | 财务会计 |
| CMS Category | 政策发布 |
Verification
References (4)
| unkn 财会〔2022〕13号 | formal |
| unkn 财会〔2020〕10号 | formal |
| unkn 财会〔2021〕9号 | formal |
| unkn 财政部关于调整<新冠肺炎疫情相关租金减让会计处理规定>适用范围的通知 | named |
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