IASB publishes editorial corrections to reflect deferred September 2014 amendments to IAS 28 and IFRS 10

  • IASB document (blue) Image

16 Dec 2015

In August 2015, the IASB issued exposure draft ED/2015/7 'Effective Date of Amendments to IFRS 10 and IAS 28'. On 15 December 2015, the staff sought permission to publish the final amendment resulting from the exposure draft which defers the effective date of the September 2014 amendment for an indefinite period.

In the Board meeting the IASB gave a unanimous permission to publish the final amendment. There was no indication of dissent amongst Board members.

Consequently, the staff of the IASB has compiled a document that shows how to adjust the text of the 2016 Blue Book to remove those deferred September 2014 amendments which are not now required for annual reporting periods beginning on 1 January 2016. The Blue Book's publication is expected soon.

Please click to access the editorial corrections on the editorial corrections page of the IASB's website.

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.