Post-implementation Review of IFRS 15 Revenue from Contracts with Customers – UKEB Final Comment Letter and Feedback Statement

Date: 26 October 2023

The UKEB has published its Final Comment Letter and Feedback Statement in response to the IASB’s Request for Information on its Post-implementation Review of IFRS 15 Revenue from Contracts with Customers. We welcome this Request for Information and support its objectives. Our final comment letter identifies no fatal flaws but sets out areas of potential enhancement to the IFRS 15 requirements based on our analysis and stakeholder outreach.

Thank you to everyone who contributed to this important project.