The adoption of MFRS 15, “Revenue from Contracts with Customers,” in 2018 substantially affected the construction industry in Malaysia. This study investigates the extent to which Malaysian construction firms adhered to the disclosure requirements of MFRS 15, both prior to and following the COVID-19 pandemic. The study collected the information from the financial statement of the annual report of the selected company. The study covered 48 construction businesses that are publicly traded. Specifically, we focus on the reports from the years 2019 and 2021. Our analysis involves utilizing a tailored checklist of disclosure items based on the Malaysian Financial Reporting Standards (MFRS) 15. The results of our research indicate that construction companies have shown overall progress in compliance after the pandemic. However, several areas related to disclosure still pose challenges for these companies. The report additionally analyzes the potential ramifications of COVID-19 on levels of compliance. These observations can enlighten regulators, investors, and construction companies to better financial reporting standards and promote openness within the sector.