The editorial team of the IASB published today a collection of editorial corrections.
Editorial corrections were made to:
- The 2010 and 2011 Bound Volume (Red Book and Education) and to the 2011 and 2012 Bound Volume (Blue Book)
In addition, editorial corrections were made to the following individual standards and disclosures:
- IFRS 9 Financial Instruments (issued October 2010)
- IFRS 9 Financial Instruments (issued November 2009)
- IFRS 10 Consolidated Financial Statements (issued May 2011)
- IFRS 12 Disclosure of Interests in Other Entities (issued May 2011)
- IFRS 13 Fair Value Measurement (issued May 2011)
- IAS 19 Employee Benefits (issued June 2011)
- Disclosures—Transfers of Financial Assets (issued October 2010)
- Presentation of Items of Other Comprehensive Income (issued June 2011)
- Mandatory Effective Date of IFRS 9 and Transition Disclosures (issued December 2011)
Editorial Corrections consist of those amendments that are needed as a result of an error made when writing or typesetting the documents. They can consist of spelling errors, grammatical mistakes or unmarked consequential amendments.
Any major technical amendments will be made by Standard.
To view the editorial corrections, click here.