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Commission Regulation (EU) No 2017/1987 of 31 October 2017

The Commission Regulation (EU) No 2017/1987 of 31 October 2017, published in the Official Journal of the European Union L 291 on 9 November 2017, adopts Clarifications to IFRS 15 “Revenue from Contracts with Customers”. The amendments aim to clarify some requirements and provide additional transitional relief for companies that are implementing the standard.

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

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