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Post-implementation reviews

Title Description
Clarifications arising from the post-implementation review of IFRS 8 In July 2013, the IASB completed the post-implementation review of IFRS 8 'Operating Segments'. The final report concluded that the benefits of applying the standard were largely as expected and that overall the standard achieved its objectives and has improved financial reporting. However, the IASB identified a number of issues that could be considered for improvement. An exposure draft was published on 29 March 2017 with comments requested by 31 July 2017.
Post-implementation review — IFRS 3 Completed 2015. The IASB published Report and Feedback Statement 'Post-implementation Review of IFRS 3 Business Combinations' on 17 June 2015.
Post-implementation review — IFRS 8 Completed 2013. The IASB published Report and Feedback Statement 'Post-implementation Review: IFRS 8 Operating Segments' on 18 July 2013. An exposure draft of changes resulting from the review is expected in the third quarter of 2015.
Post-implementation review — IFRS 13 The IASB carries out a post-implementation review of each new IFRS or major amendment. This is normally carried out two years after the new requirements have become mandatory and been implemented. The Board discussed a post-implementation review of IFRS 13 for the first time in January 2017 and decided to move ahead with a post-implementation review and to issue a request for information as part of that process. The request for views was published in May 2017. A first summary of the feedback received on the request for information was held in January 2018.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.