The Board has not undertaken any specific implementation support activities relating to this Standard.

The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders.  

When the Committee rejects an issue, it publishes an Agenda Decision explaining the reasons. In many cases, Agenda Decisions include information to help those applying the relevant Standards. For example, if the Committee concludes that IFRS Standards already contain sufficient material to determine the correct accounting, the Agenda Decision might highlight the relevant paragraphs. 

All finalised Agenda Decisions that relate to this Standard can be found by expanding the link below.

IAS 18 will be superseded by IFRS 15 Revenue from Contracts with Customers which has a mandatory effective date of 1 January 2018.

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