POLÉMICA contable sobre las condonaciones de rentas de arrendamiento operativo en el contexto de la crisis sanitaria derivada del COVID.

The article presents an accounting controversy regarding the forgiveness of operating lease rents during the COVID-19 crisis. The accounting implications of the decision made by the International Financial Reporting Interpretations Committee (IFRIC) are analyzed, and its compatibility with the General Accounting Plan (PGC) and other previous consultations is discussed. The accounting criteria related to operating lease contracts are mentioned, and the accounting treatment of rent forgiveness is addressed. The measures established in Royal Decree-Law 35/2020 regarding lease contracts during the COVID-19 crisis are also mentioned. Options for temporary rent reduction or a moratorium on payment are established, as well as the possibility of terminating the contract if the measures are extended for more than three months. The ICAC issued a consultation on the accounting treatment of rent concessions established in these measures, suggesting considering them as contingent rents. The accounting controversy regarding the forgiveness of operating lease rents during the COVID-19 crisis is discussed, and accounting criteria for recognizing rent forgiveness and changes in lease contracts are established. [Extracted from the article]