IASB publishes editorial corrections

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27 Sep 2017

The IASB has published a batch of editorial corrections that impact consequential amendments and stand-alone standards as well as the Blue Book 2017, the Red Book 2017 and the Green Book 2017.

The editorial corrections regarding consequential amendments affect:

  • IFRS 9 Financial Instruments (July 2014)
  • IFRS 13 Fair Value Measurement
  • IFRS 16 Leases
  • IFRS 17 Insurance Contracts
  • IFRIC 22 Foreign Currency Transactions and Advance Consideration

The editorial corrections stand-alone standards affect:

The editorial corrections regarding the Blue Book 2017, the Red Book 2017 and the Green Book 2017 affect:

  • IFRS 15 Revenue from Contracts with Customers
  • IFRIC 12 Service Concession Arrangements

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.

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.