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:

• Request for Information on Post-implementation Review of IFRS 15, Revenue from Contracts with Customers

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 of IFRS 15 to assess whether the standard is working as intended.

With the view to contribute to standard setting at international level, the above-mentioned Request for Information issued by the IASB has been hosted on the website of the Institute of Chartered Accountants of India (www.icai.org) for public comments with last date as August 31, 2023. The downloadable version is available at: https://resource.cdn.icai.org/75209asb60761.pdf

Comments on the abovementioned Request for information may be submitted through any of the following modes: