IASB publishes additional editorial corrections
12 Nov 2013
The International Accounting Standards Board (IASB) has published its next scheduled batch of editorial corrections for 2013. The corrections impact the IASB's “A Guide Through IFRS 2013”, “2013 IFRS (Blue Book)”, and “2013 IFRS (Red Book)”.
The editorial corrections affect the following individual pronouncements:
- IFRS 1 First-time Adoption of International Financial Reporting Standards
- IFRS 2 Share-based Payment
- IFRS 9 Financial Instruments
- IAS 1 Presentation of Financial Statements
- IAS 24 Related Party Disclosures
- IAS 33 Earnings per Share
- IAS 36 Impairment of Assets
- IAS 39 Financial Instruments: Recognition and Measurement
Editorial corrections do not change the meaning or application of pronouncements, but instead correct inadvertent errors. Full details of the editorial corrections are available on the IASB website.
Related Topics
- IAS 24 — Related Party Disclosures
- IAS 33 — Earnings Per Share
- IAS 36 — Impairment of Assets
- IAS 39 — Financial Instruments: Recognition and Measurement
- IFRS 1 — First-time Adoption of International Financial Reporting Standards
- IFRS 2 — Share-based Payment
- IFRS 9 — Financial Instruments
- IAS 1 — Presentation of Financial Statements
