Lead / Co-Lead

Japan / Singapore

Working Group members

Australia, China, Indonesia, Hong Kong, Macao, Malaysia, Uzbekistan

Project description

The aim of this Working Group is to consider IASB proposals on Revenue Recognition in contracts with customers and other related matters with a view to providing the IASB with constructive input to its standard setting process and communicating the views of AOSSG members to the IASB.


Title Issue date

Application of the Notion of Control in the Revenue Recognition Model
1. NTU’s Research Report
2. ASC’s Letter to IASB
3. Independent Review of NTU’s Research Report

15 Feb 2011
28 Mar 2011
18 Apr 2011

Submissions to IASB

Title Issue date
Comments on IASB ED/2015/6 Clarifications to IFRS 15

13 Nov 2015

Comments on IASB ED/2015/2 Effective Date of IFRS 15

6 Jul 2015

Comments on IASB Exposure Draft, ED/2011/6 Revenue from Contracts with Customers

20 Mar 2012

Comments on IASB ED/2010/6 Revenue from Contracts with Customers

22 Oct 2010

Papers (Members Only)

Click here to access the Members Only section for this working group.