The Asian-Oceanian Standard-Setters Group (AOSSG) has commented on the International Accounting Standards Board’s (IASB) Exposure Draft ED/2015/2 ‘Effective Date of IFRS 15’. The AOSSG supports deferring the effective date in this case but warns the IASB against setting ‘a precedent for constituents seeking amendments to the effective date of other standards, whenever the implementation is found to be challenging’.