What else might change? In addition to the key changes discussed above, the new standard introduces detailed guidance in many areas regarding the reporting of revenue, and entities will need to ensure that they have considered all of these when assessing the extent to which their accounting policy for revenue may ne Note: The above is based on the existing provisions of the related standards. noted upon actual implementation. See attached summary in word file. Please contact the Technical Research Group at +63 phtr@deloitte.com for questions regarding this publication. ed to be amended. Additional differences may still be 2 581 9000 local 9088/9078 or email