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The question of the mandatory application date has also been raised. Against this background, the January 2015 meeting of EFRAG’s TEG officially recommended the new EFRAG Board to adopt IFRS 15 with the later mandatory effective date of 2018.
Beyond the GAAP will take this opportunity to give an update on the current technical debates on IFRS 15. This edition will also introduce the new EFRAG governance structure that came into effect on 31 October 2014 and within which the TEG will in future play a role in providing technical advice to the Board on IFRS matters.
Highlights
- European highlights
A closer look
- Application of IFRS 15 – Revenue recognition: a TRG update
- The new EFRAG: (nearly) up and running