pective applatton is required for annual periods beginning on or after January 1. 2017 with early adopton permitted Amendments 1 b (AS /6 and MS 38 Cienhcanal oFAcceptable Matta ot Deprecation and Acnorezencn Ire amendments clarify the ponce* in IAS 16 and IAS 38 Wet revenue reflects a pattern of ecoromc b