Post-implementation Review of IFRS 15 [Research]
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Next steps: |
The IASB plans to issue the Request for Information in Q2/2023 |
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Last updated: |
January 2023 |
Overview
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.
The IASB met on September 21, 2022 to discuss the objective, activities and an anticipated time line for the first phase of the Post-implementation Review. The IASB was not asked to make any decisions.
Other developments
January 2023
On January 30, 2023, the IASB staff updated the work plan to indicate that the IASB plans to issue the Request for Information in Q2/2023.
November 2022
On November 28, 2022, the IASB staff updated the work plan to indicate that the Board plans to issue the Request for Information in the first half of 2023.
September 2022
On September 26, 2022, the IASB staff updated the Work Plan to add a new project relating to a request for information in respect of the Post-implementation Review of IFRS 15.