Challenging IFRS 8

Concerns remain about the reporting of IFRS 8, Operating Segments, but do critics have enough passion to mount a new fight, asks Sarah Perrin

For a disclosure standard, IFRS 8, Operating Segments, caused an unusual amount of fuss at its inception. A few years on, the International Accounting Standards Board’s (IASB) post-implementation review of IFRS 8, launched in July, has provided an opportunity for opinions on its impact in practice to be shared.