IFRS® Standards

Post-implementation review of IFRS 8


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to review IFRS 8 Operating Segments to provide input on the standard’s effects and whether it is functioning as intended.

Staff Contact(s)


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.