In its comment letter on the ED, EFRAG states that, whilst supporting the convergence of IFRS 15 with Topic 606 Revenue from Contracts with Customers, EFRAG agrees with the IASB’s decision not to clarify certain issues where the FASB has decided to provide further guidance in the Standard. EFRAG believes that, at this stage, before the implementation of IFRS 15, the IASB should only clarify those issues that are strictly necessary for a proper understanding of IFRS 15.


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