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New editorial corrections from the IASB

  • IASB (International Accounting Standards Board) Image

Nov 19, 2012

The IASB has posted a new batch of editorial corrections ahead of the publication of the IFRS "Blue Book" expected in the coming weeks.

This batch makes corrections to:

  • Corrections to stand-alone standards:
    • IFRS 10, Consolidated Financial Statements (issued May 2011).
    • Disclosures — Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) (issued December 2011).
    • Annual Improvements 2009–2011 Cycle (issued May 2012).
  • Corrections to IFRS 2012 (Blue Book) and IFRS 2012 (Red Book), A Guide through IFRS 2012.
  • Corrections to the Glossary (issued in IFRS 2012 (Red Book) and A Guide through IFRS 2012).

In accordance with its newly established procedures, the IASB's editorial corrections are issued three times a year — before the issue of IFRS (Blue Book), IFRS (Red Book), and A Guide through IFRS. The IASB recently announced the IFRS 2012 (Blue Book) will be published in December 2012.

Access the editorial corrections on the IASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.