IASB publishes editorial corrections
12 Dec, 2018
The IASB has published its first batch of editorial corrections in 2018.
The editorial corrections contain corrections to amendments, corrections to stand-alone standards, and corrections to the various versions of the red and blue book 2018. The following pronouncements are affected:
- IFRS 16 Leases
- Classification and Measurement of Share-based Payment Transactions
- IFRS 9 Financial Instruments
- IFRS 13 Fair Value Measurement
- IFRS Practice Statement 2 Making Materiality Judgments
- IFRS 1 First-time Adoption of International Financial Reporting Standards
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.