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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

Published on: Oct 20, 2011

This newsletter discusses Exposure Draft ED/2011/5 Government Loans (Proposed amendments to IFRS 1) issued by the IASB for public comment on October 20, 2011.

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.

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