以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) has concluded its Post-implementation Review of IFRS 15 Revenue from Contracts with Customers , finding that the Standard is working as intended and providing investors with useful information.
The IASB issued IFRS 15 in 2014 to improve the reporting of revenue. The IASB developed this Standard jointly with the US Financial Accounting Standards Board (FASB) to create a consistent approach to revenue recognition across global markets.
Feedback from stakeholders and the IASB’s own research show that the Standard provides a clear and robust framework for revenue accounting decisions.
While the overall verdict is positive, the IASB has identified a few application issues to consider in its next agenda consultation, which it plans to start in late 2025. They are:
how companies decide whether they are the main seller or an agent in a transaction;