14. September 2015
The International Accounting Standards Board (IASB) issued an amendment to the revenue Standard, IFRS 15 Revenue from Contracts with Customers, formalising the deferral of the Effective Date by one year to 2018.
The publication of the amendment, Effective Date of IFRS 15, follows from the IASB’s decision in July to defer the Effective Date from 1 January 2017 to 1 January 2018, having considered the feedback to its consultation… further information
The standard is available from the IASB only, and subject to charges.