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

In June 2023, the IASB published the Request for Information to seek stakeholders’ views on the requirements in IFRS 15. The comment period closes on 27 October 2023.

IASB® Update May 2023

The IASB met on 22 May 2023 to discuss its forthcoming Request for Information Post-implementation Review of IFRS 15 Revenue from Contracts with Customers.


  1. approved the publication of the Request for Information for public comment.
    All 14 IASB members agreed with this decision.
  2. set a 120-day comment period.
    Thirteen of 14 IASB members agreed with this decision.

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