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The purpose of this research is to analyze the impact of implementation IFRS 15 "Revenue from Contract with Customer" on the financial statement of Telecommunication Company. The method used in this research is qualitative analysis in the form of literature and case studies in cellular business process of PT XYZ. This research tries to analyze how big the impact of implementation of IFRS 15 on the revenue measurement, recognition, presentation, and disclosure process in the Telecommunication Company and changes required to anticipate the enactment of this standard. The result of this research showing that the implementation of IFRS 15 in PT XYZ will affect not only the revenue recognition and financial reporting preparation process, but will also impact and require changes on the internal control environment, information and technology system, key performance indicator and employee benefit calculation process, and also investor relationship. Implementation of IFRS 15 not only the responsibility of Accounting Group, but its requires good coordination and teamwork between related units in PT XYZ in carrying out the necessary changes.