Global Standards for the world economy

Friday 28 April 2017

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Improvements to IFRS 8 arising from the post-implementation review


 Improvements to IFRS 8 arising from the post-implementation review

The Board published the Exposure Draft of the amendments on 29 March 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.


Board deliberations

Issued documents