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19 July 2012

IASB(国際会計基準審議会):IFRS第8号「事業セグメント」施行後の評価に関する市中協議


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The IASB began the public part of its review of IFRS 8 'Operating Segments' by publishing for comment a Request for Information (RFI) on the effect of implementing the standard. The RFI is open for comment until 16 November, 2012.


The review seeks feedback on whether the standard is functioning as intended, as well as more practical information on the challenges and costs associated with implementing the standard.

In 2007, the Trustees of the IFRS Foundation, responsible for governance and oversight of the IASB, introduced a requirement for the IASB to conduct a post-implementation review of each new standard or major amendment of a standard, two years after the effective date. The Standard on Operating Segments is the first to be reviewed under this new process. The IASB will use this review to refine its methodology for undertaking future reviews, with its Business Combination Standard being the next review planned.

In addition to the RFI, the IASB is also undertaking a broad range of outreach activities internationally to gather further feedback on the effect of implementing IFRS 8. Further details of these activities will be published shortly on the IFRS 8 project page of the IASB’s website.

Commenting on the review, Hans Hoogervorst, Chairman of the IASB said: “Post-implementation reviews allow the IASB to make sure that major new standards are working as intended. We want to make sure that the standard is being implemented on a consistent basis and to understand any unintended consequences arising from its introduction.”

Press release



© IASB - International Accounting Standards Board


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