The European Financial Reporting Advisory
Group (EFRAG) is to conduct field testing on the revised
International Accounting Standards Board (IASB) proposal on revenue

The research, which will be conducted in
partnership with European national standard setters and
co-ordinated by the IASB, will be published by the end of

EFRAG said the field testing should identify
potential implementation and application concerns and help estimate
the effort required to implement and apply the proposals.

Participants in field testing will be selected
throughout September.