IASB publishes editorial corrections
08 Dec 2014
The International Accounting Standards Board (IASB) has published its third batch of editorial corrections for 2014. The corrections impact consequential amendments, stand-alone standards, and the IASB's "A Guide Through IFRS 2014", "2014 IFRS (Blue Book)", and "2014 IFRS (Red Book)".
Editorial corrections to consequential amendments affect the following standards:
- Annual Improvements to IFRSs 2012–2014 Cycle
- IFRS 9 Financial Instruments
Editorial corrections affect the following individual pronouncements:
- Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IFRS 10 and IAS 28)
- IFRS 9 Financial Instruments
Editorial corrections to the 2014 IFRS (Red Book), A Guide through IFRS 2014 and 2014 IFRS (Blue Book) affect the following standards:
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.
