This survey explores the implementation of IFRS, with a focus on IFRS 15 - Revenue for contracts with customers, that imposes new recognition and disclosure requirements “on disaggregation of revenue, contract balances, performance obligations and assets recognized to obtain or fulfil a contract, as well significant judgments.”

Question Title

* 1. To ensure the questionnaire is appropriate to your background, please indicate, from the below list, what better approximates your position (only one) during the time of IFRS 15 (Revenue) adoption:

The survey is conducted by researchers from Universidad Carlos III de Madrid, Universidad Autónoma de Madrid, and Universidad de Valencia with the support of the European Financial Reporting Advisory Group (EFRAG).

Please note that you are free not to participate in the research questionnaire and free to opt out at any stage.

We recommend answering the survey preferably on a laptop or a desktop.

Question Title