EFRAG has submitted its Endorsement Advice relating to IFRS 15 for use in the European Union and European Economic Area. EFRAG assesses that IFRS 15 meets all technical endorsement criteria of the IAS Regulation and is conducive to the European public good. It therefore recommends endorsement of IFRS 15. EFRAG’s recommendation is explained in the letter to the European Commission and the accompanying appendices.

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