Effective Date of IFRS 15 (Proposed amendments to IFRS 15)

The International Accounting Standards Board (IASB) has published this Exposure Draft of proposed amendments to IFRS 15 Revenue from Contracts with Customers to propose changing the effective date of IFRS 15. Accordingly, entities would be required to apply IFRS 15 for annual reporting periods beginning on or after 1 January 2018 rather than being required to apply IFRS 15 for annual reporting periods beginning on or after 1 January 2017.

Etiketter: FAR tycker, Redovisning