If you are referring to p147 I don't get that at all. I think the clarification is partly about making sure physical offences against refs are DFK/PK - but it also covers other verbal offences.
This line actually suggests IDFK and no YC is possible with no restriction to actions only against referees:
"Clarifies that verbal/gesture offences are punished with an indirect free kick even if there is a caution (YC) or sending-off (RC);"
Yes, but that is an explanation of the following changed text ...
is guilty of dissent, using offensive, insulting or abusive language and/or gestures or other verbal offences
We are not talking about dissent in this topic, so that text is totally irrelevant.