IASB technical corrections policy
29 Jul 2005
The IASB has invited comment on its Proposed IASB Policy on Technical Corrections (PDF 39k).
Comment deadline is 30 September 2005. Technical corrections are minor changes to the wording of a standard or interpretation made after initial publication when it is clear that the words in a standard do not properly convey the IASB's intention, even when considered with the basis for conclusions and any related guidance. The technical corrections policy is designed to be a 'fast track' process to deal with those changes.