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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.

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.

The IASB:

  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.

Next milestone

Request for Information