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IASB posts editorial corrections to recently revised standards

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21 Jan 2004

The IASB has posted (for subscribers) on its Website editorial changes to the Improvements Project IASs and to the revised IAS 32 and IAS 39 that were released in December 2003. Editorial changes are textual corrections that do not change the intended meaning of the document.

No Board or IFRIC approval is needed for such corrections. The IASB will post editorial corrections as and when needed, but normally not more frequently than monthly. The Board has also posted tables listing all of the consequential amendments made by each of the fifteen standards revised in the Improvements project. Consequential amendments are changes to a standard that are caused by the issue, revision, or amendment of another standard.

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.