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IFRS in Focus — IASB amends IFRS 1 for government loans at below-market rates of interest

Published on: 15 Mar 2012

This newsletter describes the amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards addressing how a first-time adopter of IFRSs would account for a government loan with a below-market rate of interest at the date of transition.

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