Editorial corrections

2013 Corrections

IASB Editorial Corrections [posted 11 March 2013]:

• Corrections to consequential amendments
• Corrections to stand-alone Standards
• Corrections to 2012 IFRS (Red Book), A Guide through IFRS 2012 and 2013 IFRS (Blue Book)

These changes are necessary to correct errors that had been made when compiling the 2013 Blue Book. All of these items relate to the deferral of the effective date of IFRS 9 Financial Instruments to 1 January 2015. You can see all changes in the Blue Book 2013 Errata

2012 Corrections

IASB Editorial Corrections [posted 16 November 2012]:

• Corrections to stand-alone Standards
• Corrections to IFRS 2012 (Blue Book), IFRS 2012 (Red Book) A Guide through IFRS 2012
• Corrections to the Glossary (issued in IFRS 2012 (Red Book) and A Guide through IFRS 2012)

IASB Editorial corrections and changes [posted 31 July 2012]: 

• 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)

IASB Editorial corrections and changes  [posted as at 23 February]:

• Bound Volume (Red Book) 2011
• Bound Volume (Education) 2011
•  Bound Volume (Education) 2010
• Bound Volume (Blue Book) 2012
• Bound Volume (Blue Book) 2011
• 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)

2011 Corrections:

• IASB Editorial corrections and changes to Investment Entities ED (issued August 2011), IFRS 5 Non-current Assets Held for Sale and Discontinued Operations (issued March 2004), IFRS 7 Disclosures�Transfers of Financial Assets (Amendments to IFRS 7) (issued October 2010), IFRS 9 Financial Instruments, IFRS 13 Fair Value Measurement (issued May 2011), IAS 19 Employee Benefits (issued June 2011), Bound Volume (Red Book) 2011, Bound Volume (Education) 2011, Bound Volume (Blue Book) 2012 and IFRS for SMEs (issued July 2009) [Date: 18 November 2011]
• IASB Editorial corrections and changes to IFRS for SMEs (issued July 2009), Conceptual Framework for Financial Reporting (issued September 2010), Bound Volume (Red Book) 2011, Bound Volume (Blue Book) 2011, IFRS 10 Consolidated Financial Statements (issued May 2011), IFRS 11 Joint Arrangements (issued May 2011), IAS 19 Employee Benefits (issued June 2011) and Presentation of Items of Other Comprehensive Income (issued June 2011) [revised verison posted 17 October 2011]
• IASB Editorial corrections and changes to Bound Volume (Red Book) 2011, Bound Volume (Blue Book) 2011, IFRS 10 Consolidated Financial Statements (issued May 2011), IFRS 11 Joint Arrangements (issued May 2011) and IFRS 13 Fair Value Measurement (issued May 2011) [posted 27 May 2011]
• IASB Editorial corrections and changes to Bound Volume (Red Book) 2011, IFRS 10 Consolidated Financial Statements (issued May 2011), IFRS 11 Joint Arrangements (issued May 2011) and IFRS 12 Disclosure of Interests in Other Entities [posted 17May 2011]
• IASB Editorial corrections and changes to IFRS 9 Financial Instruments (issued October 2010), Bound Volume (Red Book) 2011 and Bound Volume (Blue Book) 2011  [posted 21 April 2011]
• IASB Editorial corrections and changes to IFRS 9 Financial Instruments (issued October 2010), Bound Volume (Blue Book) 2011 and Bound Volume (Red Book) 2011  [posted 8 March 2011]
• IASB Editorial corrections and changes to Bound Volume (Red Book) 2010, Bound Volume (Blue Book) 2011, Improvements to IFRSs (issued May 2010), The Conceptual Framework for Financial Reporting (issued September 2010), Disclosures�Transfers of Financial Assets (issued October 2010), IFRS 9 Financial Instruments (issued October 2010), Deferred Tax: Recovery of Underlying Assets (issued December 2010), Severe Hyperinflation and Removal of Fixed Dates for First-time Adopters (issued December 2010)
  [posted 4 February 2011]

2010 Corrections:

• IASB Editorial corrections and changes to Bound Volume (Red Book) 2010, Bound Volume (Blue Book) 2011, Disclosures�Transfers of Financial Assets (issued October 2010), IFRS 9 Financial Instruments (issued October 2010), The Conceptual Framework for Financial Reporting, (issued September 2010). [Posted 23 December 2010]
• IASB Editorial corrections and changes to IFRS for SMEs (issued July 2009), IFRS 9 Financial Instruments (issued November 2009), Bound Volume (Red Book) 2010, Bound Volume (Blue Book) 2010, Improvements to IFRSs (issued May 2010) and Disclosures�Transfers of Financial Assets (issued October 2010)  [Date: 29 October 2010]
• IASB Editorial corrections and changes to IFRS for SMEs (issued July 2009), IFRS 9 Financial Instruments (issued November 2009), Improvements to IFRSs (issued May 2010), Bound Volume (Red Book) 2010 and Bound Volume (Blue Book) 2010 [posted 25 August 2010]
• IASB Editorial corrections and changes to IFRS 9 Financial Instruments (issued November 2009), Bound Volume 2010 and Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters (issued January 2010) . [Originally posted 24 May 2010, amended 7 July 2010]
• IASB Editorial corrections and changes to IFRIC 19 and Bound Volume 2010. [posted 23 March 2010]
• IASB Editorial corrections and changes to Bound Volume 2009, IFRS for SMEs, IFRS 9 and IAS 24 (issued November 2009) (posted 4 March 2010)

2009 Corrections:

• Bound Volume 2009, Embedded Derivatives (issued March 2009), Improvements to IFRSs (issued April 2009), Additional Exemptions for First-time Adopters (issued July 2009), Classification of Rights Issues (issued October 2009), IFRS 9 Financial Instruments (issued November 2009) and IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments (issued November 2009)  (posted 24 December 2009)
• Bound Volume 2009, Improvements to IFRSs (issued April 2009), and IFRS for SMEs (issued July 2009) (posted 28 September 2009)
• Bound Volume 2009, Improving Disclosures about Financial Instruments and Group Cash-settled Share-based Payment Transactions (posted 15 July 2009)
• Bound Volume 2009 and Improvements to IFRSs - April 2009 (posted 16 April 2009
• Bound Volume 2009, Identified too late for inclusion in the Bound Volume 2009 (posted 10 March 2009)
• Consolidated list of editorial corrections and changes to the text of the Bound Volume 2008 that have been incorporated into the Bound Volume 2009 (posted 10 March 2009)
• IFRS 1 - as revised November 2008 and amended December 2008 (posted 20 February 2009)
• Bound Volume 2008:IFRS 1 (as revised November 2008) and IFRIC 18 (posted 6 February 2009)
• IFRS 1 First-time Adoption of International Financial Reporting
  Standards (as revised in November 2008 and amended in December
  2008�see IASB Update December edition)  (posted 29 January 2009)

2008 Corrections:

• Bound Volume 2008, IFRS 1 (as revised November 2008)
  Reclassification of Financial Assets�Effective Date and Transition (posted 5 December 2008)
• A Guide through IFRSs 2008 (posted 4 November 2008)
• Bound Volume 2008, Eligible Hedged Items and Reclassification of Financial Assets (posted 4 November 2008)
• Improvements to IFRSs and Bound Volume 2008 (posted 11 September 2008)
• IAS 1 Presentation of Financial Statements - revised 2007, Bound Volume 2008 and Improvements to IFRSs (posted 30 May 2008)
• Bound Volume 2008 and Amendments to IAS 32 Financial Instruments: Presentation, and IAS 1 Presentation of Financial Statements - Puttable Financial Instruments and Obligations Arising on Liquidation: published February 2008 (posted 16 April 2008)
• Bound Volume 2008 and IFRS 3 - issued January 2008 (posted 6 March 2008)
• IASB Corrections to Bound Volume 2007 (posted 6 March 2008)
• Bound Volume 2007, IFRS 3, IAS 27, Vesting Conditions and Cancellations�Amendments to IFRS 2  (posted 7 February 2008)
• Bound Volume 2007, IAS 23, IFRS 3, IAS 27 (posted 21 January 2008)

2007 Corrections:

• IASB corrections and other changes to IAS 1 Presentation of Financial Statements (revised in 2007)
• IASB Bound Volume 2007 (posted 20/06/2007)
• IASB Bound Volume 2007 (posted 23/03/2007)
• IASB Bound Volume 2007 (posted 13/03/2007) 
• IASB Bound Volume 2006
• IASB corrections and other changes to IFRS 8 and IFRIC 12