IASB publishes editorial corrections
27 Sep, 2017
The IASB has published a batch of editorial corrections that impact consequential amendments and stand-alone standards as well as the Blue Book 2017, the Red Book 2017 and the Green Book 2017.
The editorial corrections regarding consequential amendments affect:
- IFRS 9 Financial Instruments (July 2014)
- IFRS 13 Fair Value Measurement
- IFRS 16 Leases
- IFRS 17 Insurance Contracts
- IFRIC 22 Foreign Currency Transactions and Advance Consideration
The editorial corrections stand-alone standards affect:
The editorial corrections regarding the Blue Book 2017, the Red Book 2017 and the Green Book 2017 affect:
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.