Related Discussions

• Post-implementation reviews

• Jun 10, 2013

• The IFRS Advisory Council considered the IASB's post-implementation review process in general, and discussed the post-implementation review of IFRS 8 'Operating Segments'.

• Post-implementation review of IFRS 8

• Apr 25, 2013

• The Board discussed the process and the findings of the post-implementation review of IFRS 8.

• Post-implementation review of IFRS 8 'Operating Segments'

• Jan 31, 2013

• The staff provided a summary of their analysis of the comment letters submitted and the information received from their outreach activities on the post-implementation review of IFRS 8.

• Post-implementation review – IFRS 8

• Jun 14, 2012

• The Board requested permission to publish a Request for Information (RFI) regarding the effect of implementing IFRS 8 Operating Segments as part of the public consultation phase of the PIR. The structure of the proposed RFI would be based on the key decisions that included: (1) identifying segments based on the management approach; (2) measuring disclosed line items on the basis used for internal reporting; and (3) disclosing only those line items regularly reviewed by the chief operating decision maker.

• Post-implementation review — IFRS 8 Operating Segments

• May 23, 2012

• The Board discussed the post-implementation review (PIR) of IFRS 8, specifically asking: (1) whether the Board agrees with the proposed structure for conducting the investigation and reporting phases of the PIR of IFRS 8; (2) whether the Board agrees with the proposed structure of the Request for Information (RFI); and (3) whether the preliminary issues identified and to be included in the RFI are complete or require amending.

• Post-implementation reviews

• Mar 20, 2012

• The IASB discussed the purpose of, and approach to, post-implementation reviews, and more specifically the pre-issuance review of IFRS 8 'Operating Segments'.

• Post-implementation reviews

• Mar 20, 2012

• The Board discussed issues and concerns related to the post-implementation review process.

• IFRS 8 – Aggregation of operating segments and identification of the chief operating decision maker

• Sep 08, 2011

• The IFRS Interpretations Committee continued its consideration of the application of the aggregation criteria and to the identification of the chief operating decision-maker under IFRS 8 'Operating Segments'.

• Board projects –Targeted consultation on post-implementation review framework

• Mar 11, 2011

• The staff sought the IFRS Interpretations Committee's advice on a draft general work plan for a post-implementation review, as the staff intend to bring the feedback received on the draft general work plan for a post-implementation review to a Board meeting in the second quarter of 2011