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Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
April, 25th 2017

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. The downloadable version of the draft is available at: 

http://www.ifrs.org/Open-to-Comment/Documents/ED-Proposed-amendments-to-IFRS8-IAS34-March-2017.pdf 

How to comment

Comments should be submitted using one of the following methods: 

1. Electronically: Visit at the following link (Preferred method):
http://www.icai.org/comments/asb/
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

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