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Commission Regulation (EU) No 2016/1905 of 22 September 2016

The Commission Regulation (EU) No 2016/1905 of 22 September 2016, published in the Official Journal of the European Union L 295 on 29 October 2016, adopts IFRS 15 Revenue from Contracts with Customers. This standard aims to improve the financial reporting of revenue and to improve comparability of the top line in financial statements globally.

Each company shall apply the standard, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2018.

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