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IFRS 15 - Overview IFRS 15 is a joint project between the International Accounting Standards Board and the US Financial Accounting Standards Board (FASB). However as a result of the Transition Resources Group discussions, the IASB and the FASB have both later made amendments to the standard. The IFRS and US GAAP amendments are not the same meaning that in certain respects the guidance is no longer converged and may continue to diverge, as the FASB has decided to continue to meet with its TRG con
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