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Latest batch of editorial corrections to IFRSs released by the IASB

Jul 31, 2012

The IASB has posted to its website a new batch of 'Editorial Corrections to IFRSs.'

This batch makes editorial corrections and changes to:

  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004)
  • IFRS 7 Financial Instruments: Disclosures (issued August 2005)
  • IFRS 10 Consolidated Financial Statements (issued May 2011)
  • IFRS 11 Joint Arrangements (issued May 2011)
  • IFRS 13 Fair Value Measurement (issued May 2011)
  • IAS 19 Employee Benefits (issued June 2011)
  • IAS 27 Separate Financial Statements (issued May 2011)
  • Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9 and IFRS 7) (issued December 2011)
  • Annual Improvements 2009–2011 Cycle (issued May 2012)

The IASB has also changed the format and timing of the issue of editorial corrections, and will now only issue editorial corrections three times a year, before each of the 'Green book', 'Red book' and 'Blue book' are published.  However, major corrections will continue to be published as soon as they are identified.

Access the editorial corrections on the IASB's website.