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.


TitleIssue 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

TitleIssue 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