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Sunday 26 June 2016

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Post-implementation reviews

Post-implementation review of IFRS 8

 Post-implementation review of IFRS 8


    Project milestones  


The IASB carries out a post-implementation review of each new IFRS or major amendment. This is normally carried out two years after the new requirements have become mandatory and been implemented. Such reviews are normally limited to important issues identified as contentious during the development of the pronouncement and consideration of any unexpected costs or implementation problems encountered.

In March 2012 the Board decided to increase the transparency of the review process through public consultation. The Board issued a Request for Information  (RFI) on 19 July 2012. The comment period ended on 16 November 2012. To view the comment letters, please click here.

The review may lead to items being added to the IASB’s agenda. The IASB may also continue informal consultations throughout the implementation of the IFRS or amendment.


Project news

19 May 2015 The IASB discusses proposals to clarify IFRS 8 with respect to issues identified by the post-implementation review.

18 July 2013 IASB completes Post-implementation Review of IFRS 8 Operating Segments

21 July 2012 The International Accounting Standards Board (IASB) began the public part of its review of IFRS 8 Operating Segments by publishing for comment a Request for Information (RFI) on the effect of implementing the standard. Click here for more information.

21 February 2012 EFRAG comments on the post-implementation review process. Click here to read the letter

23 January 2012  A presentation was made to the IFRS Foundation Trustees Due Process Oversight Committee (DPOC) at their meeting in Singapore on 11 January 2012.

Click here to read the update presented at that meeting.


IASB meeting updates

19 May 2015 The IASB discussed the staff’s recommendations for proposed amendments to IFRS 8 that would clarify how the management perspective that underlies the Standard should be applied.

Click here
for the Update of this meeting and here for the board paper discussed at the meeting.

23 July 2013 The staff gave an update on the completion of the Post-implementation Review (PIR) of IFRS 8 Operating Segments.

Read the full meeting update and observer notes for this project.

6 February 2013 The IASB discussed the staff’s summary of information received in response to the IASB’s Request for Information (RFI) Post-implementation Review: IFRS 8 Operating Segments.

Read the full meeting update and observer notes for this project.
Click here to listen to the IASB meeting audio playback


Next discussed by the IASB

The staff expect to present their recommendation for any proposed amendments to IFRS 8, arising from this post-implementation review, at the November 2013 or December 2013 meeting of the IASB.


Page last updated: 3 September 2013

Related information

Listen to the webcasts on the Request for information, 20 July 2012: Morning and Afternoon.


Project contacts