Improvements to IFRS 8 Operating segments

ACCA response to the International Accounting Standards Board's (IASB) exposure draft on improvements to IFRS 8 Operating segments.

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft Improvements to IFRS 8 Operating segments. This has been done with the assistance of members of ACCA’s Global Forum for Corporate Reporting. Our detailed comments in respect of specific areas to which we responded are set out in the document below.