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Corrections to BV 2008 and PFI April 2008

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Corrections to BV 2008 and PFI April 2008 Powered By Docstoc
					                        IASB editorial corrections and changes
                                    16 April 2008

IASB Editorial corrections and changes to
   •   Bound Volume 2008
   •   Puttable Financial Instruments and Obligations Arising on Liquidation
posted 16 April 2008

Document        Position in text         Deleted                  Substituted/inserted

IFRS 5          in paragraph 44B,                                 ‘Consolidated and
BV page 678     after ‘IAS 27’ (first)                            Separate Financial
                                                                  Statements’

IAS 19          Against entry for        ‘157─160’                ‘157─161’
BV page 1207    ‘EFFECTIVE
                DATE’

IAS 19          in paragraph 4(c)        ‘if Lthey’               ‘if they’
BV page 1212

IAS 19          paragraph number         ‘157’                    ‘157’
BV page 1255

IFRIC 4         in                       ‘appropiate’             ‘appropriate’
BV page 2375    paragraph BC14A

Index           In entries under         ‘Q&S’ (seven times)      ‘Q&A’ (seven times)
BV page 2700    ‘Impairment—
                financial assets’

Puttable        page 5,                  ‘2008, the’              ‘2008 the’
Financial       in footnote to
Instruments     paragraph IN1
and
Obligations     page 9,                  ‘all of the following’   ‘all the following’
Arising on      in paragraph 16A
Liquidation     (second line)

                page 10,                 ‘all of the following’   ‘all the following’
                in paragraph 16C
                (eighth line)

                page 12,                 ‘all of the features’    ‘all the features’
                in paragraphs 16E
                and (twice) in
                paragraph 16F

                page 14,                 ‘all of the features’    ‘all the features’
                (twice) in
                paragraph 22A




                                         page 1 of 2
                     IASB editorial corrections and changes
                                 16 April 2008



Document      Position in text      Deleted                   Substituted/inserted

Puttable      page 15,              ‘all of the features’     ‘all the features’
Financial     in paragraphs 25(c)
Instruments   and 96A
and
Obligations   page 15,              ‘applies these’           ‘applies the’
Arising on    in paragraph 96A
Liquidation
              page 18,              ‘also may be’             ‘may also be’
              in paragraph
              AG14F

              page 22,              ‘applies these’           ‘applies the’
              in paragraph 139B

              page 24,              ‘IAS 1) issued’           ‘IAS 1), issued’
              in paragraph 103F

              page 25,              ‘all of the features’     ‘all the features’
              in paragraph A1




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