This short XRB survey seeks to understand if the financial statement revenue disclosures provide useful information to you as a user of Tier 1 for-profit financial statements. The survey should take you less than five minutes to complete.

Why now? 
The International Accounting Standards Board is currently performing a post-implementation review of IFRS 15: Revenue from Contracts with Customers to see if it is working as expected. That means now is the time to influence future changes to the standard, so we’re gathering feedback to make sure a New Zealand perspective is considered.

The survey is open until Thursday 15 September 2023.

If you would like to formally comment on the full set of questions set out by the IASB please  do so by 22 September 2023.