EFRAG recommends adoption of IFRS 15 without deferral of the 2017 effective date

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The European Financial Reporting Advisory Group (EFRAG) has submitted to the European Commission its endorsement advice letter on IFRS 15 ‘Revenue from Contracts with Customers’. As part of its assessment EFRAG considered whether it would recommend a deferral of the 1 January 2017 effective date included in IFRS 15 but decided against doing so.

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