The IFRS Foundation has published two documents summarising work by the International Accounting Standards Board (Board) on possible improvements to IFRS 8 Operating Segments and on discount rates in IFRS Standards:
Project summaries are overviews of information already available to the public through Board papers. They do not provide any new material and do not form part of IFRS Standards.
Access the Improvements to IFRS 8 Operating Segments—Proposed amendments to IFRS 8 and IAS 34 project summary and the Discount rates in IFRS Standards project summary.