29. March 2017

IASB publish proposed amendments to IFRS 8 and IFRS 34

The IASB published today proposed amendments to IFRS 8 Operating Segments and IAS 34 Interim Financial Reporting (ED/2017/2). The proposed amendments address the issues identified in the Post-implementation Review (PIR) of IFRS 8.  These relating mainly to the identification of the Chief Operating Decision Maker, to the allocation of reconciling items to individual segments, and to the identification and aggregation of operating segments into reportable segments.

This draft can be accessed the project website. The IASB requests comments on the proposals by 31 July 2017.