The Financial Reporting Council (FRC) is inviting preparers and users to discussions with IASB staff to help gather evidence on the implementation of IFRS 8 Operating Segments.
The aim of the meeting is to assist FRC in formulating a response to the IASB's post implementation review that reflects the views of the UK. IFRS 8 is the first international accounting standard to be subject to a post-implementation review (PIR).
As part of the post implementation review, the IASB issued a Request for Information in July. The aim of the review is to assess the effect of the new requirements on investors, preparers and auditors.
Both meetings, for preparers - on 20 September - and users on 9 October - are scheduled to be held at the FRC's London offices.