Topic

Revenue

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.

Papers

Title	Issue Date
Application of the Notion of Control in the Revenue Recognition Model
1. NTU’s Research Report	February 15, 2011
2. ASC’s Letter to IASB	March  28,  2011
3. Independent Review of NTU’s Research Report	April 18, 2011

Submissions to IASB

Title	Issue Date
Comments on IASB ED/2015/6 Clarifications to IFRS 15	November 13, 2015
Comments on IASB ED/2015/2 Effective Date of IFRS 15	July 6, 2015
Comments on IASB Exposure Draft, ED/2011/6 Revenue from Contracts with Customers	March 20, 2012
Comments on IASB ED/2010/6 Revenue from Contracts with Customers	October 22,  2010