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The International Accounting Standards Board (the Board) has today published proposed improvements to the IFRS Standard coveringoperating segments, IFRS 8, for public consultation.
IFRS 8 Operating Segments was issued in 2006. It sets out the disclosure requirements for information about a company’s operating segments, products and services, as well as about the geographical areas in which it operates and its major customers.
The proposed amendments follow on from a Post-implementation Review (PIR) of IFRS 8 that was carried out to assess whether the Standard works as intended. The PIR confirmed that the Standard generally functions well but identified some areas that could benefit from improvements. The consultation is open for comments until 31 July 2017.
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