The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
The International Accounting Standards Board (IASB) is undertaking a post-implementation review of IFRS 15, Revenue from Contracts with Customers.Accordingly, the IASB has issued the following Request for Information for public comments:
A Post-implementation Review is an opportunity for the IASB to assess whether the effects of applying the new requirements on users of financial statements, preparers, auditors and regulators are as intended when the IASB developed those new requirements. Accordingly, IASB has issued the Post-implementation Review on IFRS 15 to assess whether the standard is working as intended.
How to Comment:
|
1. |
Electronically: |
Click on "Submit a comment letter" below (Preferred mode) |
|
2. |
Email: |
Comments can be sent to: commentsasb@icai.in |
|
3. |
Postal: |
Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002 |
Further clarifications on this Request for Information may be sought by e-mail to asb@icai.in.
The Exposure Draft is open for comment until 31st August, 2023
| Due process documents |
| Request for Information on Post-implementation Review of IFRS 15 Revenue from Contracts with Customers [PDF] |