Beyond the GAAP no.87 - March 2015

As rumoured over the past few weeks, the FASB is to publish a draft amendment proposing to defer the mandatory effective date of Topic 606, the US equivalent of IFRS 15. This decision will put pressure on the IASB to decide whether it will also defer the effective date.
Meanwhile, much discussion continues over potential amendments to the two standards.

Documents

Index - March 2015
Beyond the GAAP no.87 - March 2015