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There are minor differences in the effective dates between ASC 606 and IFRS 15.
US GAAP
IFRS
ASC 606 is applicable for public business entities for annual reporting periods (including interim periods therein) beginning after December 15, 2017. ASC 606 is applicable for most nonpublic entities for periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019.
IFRS 15 is applicable for all entities (public and private) for annual periods beginning on or after January 1, 2018.
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