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The International Accounting Standards Board (IASB) decided to begin the Post-implementation Review of IFRS 15 Revenue from Contracts with Customers in the second half of 2022.

IFRIC® Update November 2022

The Committee discussed the IASB’s Post-implementation Review (PIR) of IFRS 15. Committee members provided their views on the implementation and ongoing application of IFRS 15, and suggested matters that the IASB should consider in the PIR.

The IASB will consider this feedback and feedback from other stakeholders in identifying matters to include in the request for information.

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Request for Information