IASB publishes editorial corrections
10 Mar 2016
The IASB has published a batch of editorial corrections that retract a previous correction and impact stand-alone standards and the IASB's “2015 IFRS (Red Book)”, "A Guide Through IFRS 2015", and "2016 IFRS (Blue Book)".
The editorial corrections affect the following individual pronouncements:
- Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12)
- IFRS 16 Leases
- IFRS 9 Financial Instruments
Editorial corrections to A Guide through IFRS 2015, 2015 IFRS (Red Book) and 2016 IFRS (Blue Book) affect the following standard:
- IAS 39 Financial Instruments: Recognition and Measurement
Editorial corrections do not change the meaning or application of pronouncements, but instead correct inadvertent errors. The editorial corrections can be viewed on the editorial corrections page of the IASB's website.
