Post-implementation review of IFRS 8 - roundtables and discussions
Sep 06, 2012
National standard setters around the world are offering discussion forums in order to collect feedback from stakeholders on the International Accounting Standards Board’s (IASB) Post-implementation Review of IFRS 8. The roundtables are intended to help the standard setters provide input to the IASB's deliberations.
The post-implementation review process for IFRS 8 Operating Segments was initiated in the first quarter of 2012. A Request for Information Post-implementation Review: IFRS 8 Operating Segments was issued in July 2012, with comments closing on 16 November 2012. The IASB expects to consider comments received on the Request for Information in the first quarter of 2013.
Upcoming roundtables are offered in:
- 13 September 2012
- hosted by the Canadian Accounting Standards Board (AcSB)
- click for further information on the AcSB website
- Hong Kong
- 27 September 2012
- hosted by the Hong Kong Institute of Certified Public Accountants (HKICPA)
- click for further information on the HKICPA website
- 3 October 2012
- hosted by the Australian Accounting Standards Board (AASB)
- click for further information on the AASB website
Some of the roundtables will be conducted in cooperation with staff members of the IASB. The questions in the IASB’s Request for Information (link to IASB website) will provide the structure for all discussion forums.
The European Financial Reporting Advisory Group (EFRAG) also plans to offer outreach events in cooperation with the national standard setters in Europe.