IASB publishes editorial corrections
22 Sep, 2015
The IASB has published a batch of editorial corrections that retract a previous correction and impact consequential amendments, stand-alone standards, and the IASB's “2015 IFRS (Red Book)”, "A Guide Through IFRS 2014", and "2015 IFRS (Blue Book)".
Editorial corrections to consequential amendments affect the following standards:
- Annual Improvements to IFRSs 2012–2014 Cycle
- Equity Method of Separate Financial Statements (Amendments to IAS 27)
Editorial corrections affect the following individual pronouncements:
- Exposure Draft Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)
- 2015 Amendments to the IFRS for SMEs
- Annual Improvements to IFRSs 2012–2014 Cycle
- IFRS 9 Financial Instruments
Editorial corrections to A Guide through IFRS 2014, 2015 IFRS (Red Book) and 2015 IFRS (Blue Book) affect the following standards:
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 3 Business Combinations
- IAS 1 Presentation of Financial Statements
- IAS 27 Separate Financial Statements
- IAS 28 Investments in Associates and Joint Ventures
Editorial corrections do not change the meaning or application of pronouncements, but instead correct inadvertent errors. The editorial corrections can be viewed on the editorial corrections page of the IASB's website.
Related Topics
- IAS 27 — Separate Financial Statements (2011)
- IAS 28 — Investments in Associates and Joint Ventures (2011)
- IFRS 1 — First-time Adoption of International Financial Reporting Standards
- IFRS 3 — Business Combinations
- IFRS 9 — Financial Instruments
- IAS 1 — Presentation of Financial Statements
- IAS 19 — Employee Benefits (2011)
- IFRIC 14 — IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
