EFRAG seeks input from users and preparers on the effects of IFRS 15 on revenue recognition

​Users and preparers are requested to provide input to an academic study on the effects of IFRS 15 Revenue from Contracts with Customers. The study will be important for EFRAG's work related to the IASB's Post-implementation Review of IFRS 15. Input can be provided by completing this survey.

​EFRAG is supporting an academic study on IFRS 15 Revenue from Contracts with Customers as the results of the study will be important for EFRAG’s work related to the IASB's  Post-implementation Review of IFRS 15. EFRAG therefore hopes that preparers and users can set aside some time and provide their answers to the questions in the survey available here. 

The study aims to collect information on the effects of the new guidance, as well as on how the implementation requirements of new IFRS Standards impact the internal production and use of information. The views of both preparers and users of financial statements will, among other things, assist EFRAG in better estimating the net costs of IFRS adoption. 

Preparers and users will be asked different questions and the questions asked will depend on answers provided to earlier questions included in the survey.

A document including all possible questions for preparers (some may not apply) is available here, and a document including all the possible questions for users (some may not apply) is available here.

Input is requested by 30 June 2022.

The survey works best on a laptop or a desktop.

The research involves researchers from Universidad Carlos III de Madrid, Universidad Autónoma de Madrid and Universidad de Valencia.

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