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Research on the post-implementation review of IFRS 8

  • IASB (International Accounting Standards Board) (blue) Image

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).

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