The editorial team of the IASB published today a collection of editorial corrections.
- IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004)
- IFRS 7 Financial Instruments: Disclosures (issued August 2005)
- IFRS 10 Consolidated Financial Statements (issued May 2011)
- IFRS 11 Joint Arrangements (issued May 2011)
- IFRS 13 Fair Value Measurement (issued May 2011)
- IAS 19 Employee Benefits (issued June 2011)
- IAS 27 Separate Financial Statements (issued May 2011)
- Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9 and IFRS 7) (issued December 2011)
- Annual Improvements 2009–2011 Cycle (issued May 2012)
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.