EFRAG seeks input to an academic study on the effects of the adoptions of IFRS 15 Revenue from Contracts with Customers on management control systems.
26 May, 2023
The European Financial Reporting Advisory Group (EFRAG) has launched a survey to seek input from preparers to an academic study on the effects of the adoptions of IFRS 15 'Revenue from Contracts with Customers' on management control systems.
The study aims to collect information on the effects of the new standard, as well as on how the implementation requirements of IFRS 15 impact the internal production and use of information.
The deadline to complete the survey is 1 September 2023.
Further details are available in the press release on the EFRAG website.