IASB publishes editorial corrections

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07 Dec 2021

The IASB has published a third set of editorial corrections for 2021.

The corrections relate to IFRS Practice Statement 2 'Making Materiality Judgements' published in September 2017, Reference to the Conceptual Framework (Amendments to IFRS 3) issued in May 2020, and Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) published in February 2021.

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.