Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
April, 25th 2017
Exposure Draft issued by IASB on Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) is for comments only. Comments on the Exposure Draft need to be received by May 26, 2017.
In July 2013, the International Accounting Standards Board published its Report and Feedback Statement Post-implementation Review: IFRS 8 Operating Segments. In that document, IASB concluded that IFRS 8 was functioning as expected. Nevertheless, the IASB identified some areas that warranted further investigation. Because of those further investigations, the Board now proposes amending IFRS 8.
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version of the draft is available at: