Monday, January 11, 2010

IASB - Editorial corrections and changes

The International Accounting Standards Board (IASB) has issued a number of Editorial Corrections to the IFRS pronouncements including the following:
  • Bound Volume 2009;
  • Embedded Derivatives (issued March 2009);
  • Improvements to IFRS (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);
  • IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments (issued November 2009).