does ifrs 15 apply to smes?
No. New IFRS standards and amendments such as IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, IFRS 16 Leases and IFRS 17 Insurance Contracts have not been incorporated into the IFRS for SMEs. ... There are, as a result, some significant differences between the IFRS for SMEs and full IFRSs.