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I’ve got question in relation to accounting treatment of rent increase.
In April 2021 the company (lessee) agreed to rent increase - backdated to 1 September 2020.

I understand that at the modification date the company remeasure the right to use the asset and lease liability to reflect the changes in the future cash flows, however I am not sure how we should treat the rent increase for months September 20 – March 2021 (before the increase of rent was signed by both parties). Should it be charged into P&L or increase the value of RUA and lease liability but without the discounting to PV ?

You can treat it as a regular lease payment, i.e. add it to the RoU asset. IFRS 16 does not require lease payments to be spread evenly over time. Whether it should be discounted or not depends on timing of payment of "overdue" additional rent.

Not sure I follow the proposed solution here.

Do you simply include the backdated rent increase payment in the subsequent payment in your schedule of cash flows. If that payment happens to be due in April then you wouldn’t discount but if a couple of months away then you would discount the payment?

that's right