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Clarifications arising from the post-implementation review of IFRS 8


The IASB carries out a post-implementation review of each new IFRS or major amendment. 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 and that warranted further investigation.


Current status of the project

An exposure draft was published on 29 March 2017 with comments requested by 31 July 2017.


Project milestones

Date Development Comments
18 July 2013 Report and Feedback Statement Post-implementation Review: IFRS 8 Operating Segments published Areas for potential improvement and amendment will be considered through the IASB's normal processes
May 2015 Possible clarifications arising from the post-implementation review of IFRS 8 first discussed by the Board ED expected in March 2017
29 March 2017 ED/2017/2 Improvements to IFRS 8 'Operating Segments' (Proposed amendments to IFRS 8 and IAS 34) published Comments requested by 31 July 2017


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.