|Accounting Standards Board
The Institute of Chartered Accountants of India
18th July, 2023
|Request for Information on Post-implementation Review of IFRS 15, Revenue from Contracts with Customers issued by the IASB
The International Accounting Standards Board (IASB) is undertaking a post-implementation review of IFRS 15, Revenue from Contracts with Customers. Accordingly, the IASB has issued the following Request for information for public comments:
A Post-implementation Review is an opportunity for the IASB to assess whether the effects of applying the new requirements on users of financial statements, preparers, auditors and regulators are as intended when the IASB developed those new requirements. Accordingly, IASB has issued the Post-implementation Review of IFRS 15 to assess whether the standard is working as intended.
Further clarifications on this Request for information may be sought by e-mail to firstname.lastname@example.org