Global Standards for the world economy

Thursday 23 March 2017

Banner graphic

Clarifications to IFRS 8 arising from the post-implementation review


 Clarifications to IFRS 8 arising from the post-implementation review

The Board expects to publish an Exposure Draft of the amendments in early 2017.

The Board completed its post-implementation review (PIR) of IFRS 8 Operating Segments in July 2013 with the publication of its Report and Feedback Statement Post-implementation Review: IFRS 8 Operating Segments (‘the Feedback Statement’). The PIR identified some areas for potential improvement and amendment to IFRS 8.

Drafting of the ED

Board deliberations

Expected issue of ED: first half of 2017