{"id":877,"date":"2011-10-20T16:12:00","date_gmt":"2011-10-20T16:12:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=cf60f58b0d6ff679f95a9bf1bffe0a93"},"modified":"2012-02-16T00:06:16","modified_gmt":"2012-02-16T00:06:16","slug":"20-october-2011-iasb-publishes-proposed-amendment-to-ifrs-1","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=877","title":{"rendered":"20 October 2011: IASB publishes proposed amendment to IFRS 1"},"content":{"rendered":"<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 transitio&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/877"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=877"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/877\/revisions"}],"predecessor-version":[{"id":1600,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/877\/revisions\/1600"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}