The Board and the FASB encourage stakeholders to submit potential implementation issues as soon as possible.
Questions submitted to the TRG should meet the following criteria:
- The question is a potential implementation issue related to IFRS 15/ASU Topic 606.
- The issue indicates that the new Standard can be applied in different ways resulting in diversity in practice. The submission should include a detailed description of the possible ways in which the new Standard can be applied.
- The potential implementation issue is expected to be pervasive, ie the potential issue is expected to be relevant to a wide group of stakeholders. A description of why the issue is expected to be pervasive should be included with each submission.
Once you have determined that your question meets the criteria for submission, please complete the submission form and email it to revenueTRG@ifrs.org. In addition to the form, attachments (such as memos) may be included with the submission.
Submitted forms will remain private. However, the issues raised in the forms may be discussed in public without the identification of the submitter’s name. Although the submission forms will remain private, please do not include any confidential information in your submission.