On 13 March 2012, the International Accounting Standards Board published amendments to International Financial Reporting Standard (IFRS) 1 First-time Adoption of International Financial Reporting Standards – Government Loans (the amendments to IFRS 1).
Le 13 mars 2012, l’International Accounting Standards Board (IASB) a publié des modifications («amendements») de la norme internationale d’information financière IFRS 1 Première adoption des normes internationales d’information financière – Prêts publics (les «modifications de la norme IFRS 1»).