Beyond the GAAP no.178 - June 2023
On 29 June, the International Accounting Standards Board (IASB) published a Request for Information as part of the Post-implementation Review (PiR) of IFRS 15 – Revenue from Contracts with Customers.
The objective of a PiR is to assess whether the impacts of applying the new standards are in line with the IASB’s goals when developing the standards. The IASB will study the feedback received (along with other information it has gathered) to determine whether it needs to take further action.
The Request for Information is available here. The comment period runs until 27 October 2023.
Want to know more?
Edouard Fossat Partner, President of Mazars' IFRS Committee - Paris
Karolina Martin Director - IFRS - Cape Town
