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Wednesday 29 June 2016

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Standards (IFRSs)

Editorial corrections


Editorial Corrections are usually issued four times a year but can be published ad-hoc for urgent amendments. Editorial Corrections consist of those amendments that are needed because an error has been 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 approved by the IASB and set out in a Standard.

2016 Corrections

IASB Editorial Corrections [updated 19 May 2016]:

  • Correction to consequential amendments made by IFRS 16 Leases

 

IASB Editorial Corrections [updated 23 March 2016]:

  • Retraction of a previous editorial correction
  • Corrections to stand-alone Standards
  • Corrections to 2015 IFRS (Red Book),A Guide through IFRS 2015 and 2016 IFRS (Blue Book)

2015 Corrections

 

IFRS 2016 (Blue Book) Addendum [posted 15 December 2015]:

In September 2014 the IASB issued Sale or Contribution of Assets between an Investor and its Associate or Joint Venture. That document amended IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures. The effective date of those amendments on publication was 1 January 2016.

On 15 December 2015, the IASB deferred those amendments until a date to be determined by the IASB. Nevertheless, earlier application of those amendments is permitted. Those amendments are included in 2016 IFRS Consolidated without early application (‘the 2016 Blue Book’), which was published before that deferral.

This document shows how to adjust the text of the 2016 Blue Book to remove those deferred September 2014 amendments which are not now required for annual reporting periods beginning on 1 January 2016.

 

IASB Editorial Corrections [posted 7 December 2015]:

  • Corrections to stand-alone Standards

 

IASB Editorial Corrections [posted 18 September 2015]:

  • Corrections to consequential amendments
  • Corrections to stand-alone Standards
  • Corrections to A Guide through IFRS 2014 and 2015 IFRS (Blue Book), 2015 IFRS (Red Book)

 

IASB Editorial Corrections to the Financial Instruments Volume [posted 13 April 2015]:

These corrections have been made to IFRS 9 Financial Instruments (July 2014) since the March 2015 editorial corrections were issued.

 

IASB Editorial Corrections [posted 6 March 2015]:

  • Retraction of a previous editorial correction
  • Corrections to consequential amendments
  • Corrections to stand-alone Standards
  • Corrections to 2014 IFRS (Red Book). A Guide through IFRS 2014 and 2015 IFRS (Blue Book)

 

2014 Corrections

 

IASB Editorial Corrections [posted 8 December 2014]:

  • Corrections to consequential amendments
  • Corrections to stand-alone Standards
  • Corrections to 2014 IFRS (Blue Book) and 2014 IFRS (Red Book) and A Guide through IFRS 2014

 

IASB Editorial Corrections [posted 19 September 2014]:

  • Retraction of a previous editorial correction
  • Corrections to consequential amendments
  • Corrections to stand-alone Standards
  • Corrections to A Guide through IFRS 2013, 2014 IFRS (Blue Book) and 2014 IFRS (Red Book)

 

IASB Editorial Corrections [posted 11 March 2014]:

  • Corrections to consequential amendments
  • Corrections to stand-alone Standards
  • Corrections to 2013 IFRS (Red Book), A Guide through IFRS 2013 and 2014 IFRS (Blue Book)

 

2013 Corrections


IASB Editorial Corrections [posted 12 November 2013]:

  • Corrections to 2013 IFRS (Blue Book), 2013 IFRS (Red Book) and A Guide through IFRS 2013

 

IASB Editorial Corrections [posted 17 September 2013]:

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

 

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)

 

Blue Book 2013 Errata

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 above document.

 

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

 

2010 Corrections

 

2009 Corrections

 

2008 Corrections

2007 Corrections