IASB has issued proposed amendments to IFRS 15 where they suggest that entities would be required to apply IFRS 15 for annual reporting periods beginning on or after 1 January 2018. Earlier application would continue to be permitted.
The ED is issued for comment only. The proposals may be modified in the light of the comments received before being issued in final form. Comments need to be received by 3 July 2015.
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