Beyond the GAAP no.95 - December 2015
The implementation timetable for the new standard will thus coincide with that for IFRS 15. The IASB is currently finalising the proposed amendments for the latter standard, and in this issue we present the Board’s decisions and the likely changes from the July 2015 exposure draft.
The Beyond the GAAP editorial team wishes you all the best for 2016, which looks set to be a busy year!