Research on the post-implementation review of IFRS 8
25 Jan 2013
The agenda papers made available for the January 2013 IASB meeting include an overview of current research in connection with the post-implementation review of IFRS 8 'Operating Segments'.
Paper 6A covers the results of IASB staff outreach and feedback as part of the post-implementation review of IFRS 8. Paper 6B is a research overview and paper 6C provides a detailed summary of research papers that addressed issues relevant to the implementation of IFRS 8 Operating Segements.
Please click to download the papers from the IASB website (ZIP file).