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The Board published for public comment proposed targeted amendments to IFRS 15 in July 2015. The Board discussed feedback on the consultation at its December 2015 meeting and has now given IASB Staff the green light to draft the final amendments. The clarifications to the Revenue Standard are expected to be published in March 2016.

The effective date of the amendments will be 1 January 2018, the same date on which the Revenue Standard becomes effective.

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