26. June 2015
The ASCG today published its comment letter on ED/2015/2 Effective Date of IFRS 15 – Proposed amendments to IFRS 15.
The ASCG welcomes the proposed deferral of IFRS 15 for one year to annual reporting periods beginning on or after 1 January 2018 as long as early application remains permitted and the transition requirements remain unchanged.
Accordingly, a comment letter to EFRAG’s draft comment letter was submitted. (comment letter to IASB/ to EFRAG).