nd revenue recognition The new standardor rr-orne is applicable to all entices and will replace all anent requiremerts for revenue recognition under IFRS Tne retrospective applicaton Complete or modified is re:pared for annual penods beginning on or after January 1 2017 with early adoption permitted Amen

and revenue recognition The new standard ct scone is appicable to all entities and mall repece all current requirements to revenue recognition under IFRS Tne retrospective application Complete or modified is required fa annual penocis teaming on or after January 1. 2017. with e'en/ adoption permitted Ame