Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)

Exposure Draft issued by IASB on Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34) is for comments only. Comments on the Exposure Draft need to be received by May 26, 2017. 

In July 2013, the International Accounting Standards Board published its Report and Feedback Statement Post-implementation Review: IFRS 8 Operating Segments. In that document, IASB concluded that IFRS 8 was functioning as expected. Nevertheless, the IASB identified some areas that warranted further investigation. Because of those further investigations, the Board now proposes amending IFRS 8. 

Invitation to comment 

ASB invites comments on the Exposure Draft from the public. 

How to comment

Comments should be submitted using one of the following methods: 

1. Electronically: Click on the link''Submit a comment letter'' below (Preferred method)
2. Email: Comments can be sent to: commentsasb@icai.in
3. Postal: Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002

Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in

Comment letter deadline

The Exposure Draft is open for comment until 26th May, 2017

Due process documents
Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)  [PDF]