20 October 2011: IASB publishes proposed amendment to IFRS 1

Posted by on 20 October, 2011
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The IASB has published Exposure Draft Government Loans (Proposed amendments to IFRS 1) for public comment. The proposed amendment addresses how a first-time adopter would account for a government loan with a below-market rate of interest when transitioning to IFRSs. Comments are due by 5 January 2012.

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