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E-mail Message: I thought you might be interested in this item at http://cornell.worldcat.org/oclc/785898296 Title: Government loans : amendments to IFRS 1 Publisher: London : IFRS Foundation Publications Dept., ©2012. ISBN/ISSN: 9781907877520 1907877525 OCLC:785898296

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Government loans : amendments to IFRS 1

Author:	International Accounting Standards Board.; IFRS Foundation.
Publisher:	London : IFRS Foundation Publications Dept., ©2012.
Edition/Format:	Book : EnglishView all editions and formats

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Document Type:	Book
All Authors / Contributors:	International Accounting Standards Board.; IFRS Foundation.
ISBN:	9781907877520 1907877525
OCLC Number:	785898296
Notes:	"March 2012."--Cover "International Financial Reporting Standard®."--Cover "This document sets out amendments to IFRS 1 First-time adoption of international financial reporting standards ... The amendments add an exception to the retrospective application of IFRSs to require that first-time adopters apply the requirements in IFRS 9 Financial instruments and IAS 20 Accounting for Government grants and disclosure of Government assistance prospectively to government loans existing at the date of transition to IFRSs."--Intro.
Description:	11 p. ; 21 cm.
Other Titles:	Amendments to IFRS 1 IFRS 1 International Financial Reporting Standard 1.
Responsibility:	International Accounting Standards Board.
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