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Friday 24 October 2014

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IASB meeting summaries and observer notes


 IASB July 2013


 

The staff gave an oral update on the completion of the Post-implementation Review (PIR) of IFRS 8 Operating Segments. The Report and Feedback Statement (PIR Report) on the completion of the PIR of IFRS 8 was published on 18 July 2013. That report identified a number of areas for potential improvement and amendment. The IASB was informed that the staff plan to bring a paper to an IASB meeting later in 2013 with further analysis of these areas for potential improvement and amendment. That paper will consider whether some of these areas should be addressed in a narrow-scope amendment to IFRS 8 and whether others should be considered for a broader project as part of the IASB’s Agenda Consultation in 2015.

Date: 7/23/2013