IASB publishes proposed amendment to IFRS 1 for government loans
Oct 20, 2011
The IASB has published Exposure Draft ED/2011/5 'Government Loans' (Proposed amendments to IFRS 1) for public comment.
- IASB Press Release (link to IASB website)
- Exposure Draft ED/2011/5 Government Loans (Proposed amendments to IFRS 1) (link to IASB website, PDF 121k)
- IFRS in Focus — IASB issues exposure draft on prospective application of IAS 20 to government loans at below-market rates of interest for first-time adopters of IFRSs (PDF 58k)
- Our project page for the IFRS 1 amendment