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  • IASB Releases Project Summaries relating to projects on IFRS 8 and Discount Rates

IASB Releases Project Summaries relating to projects on IFRS 8 and Discount Rates

01 March 2019

The IASB has published two documents summarising work that the Board has undertaken on two different subjects:

  1. IFRS 8 Operating Segments: the document summarises the feedback that the Board received on its March 2017 Exposure Draft on improvements to IFRS 8 and IAS 34. The document also explains why the Board decided not to proceed with those proposals.
  2. Discount rates: the document provides an overview of the research and considerations by the Board from 2014-2017 in its overarching research project relating to discount rates used throughout IFRS.

The documents can be viewed here.