IFRS 15The stated reason for the delay is to assess the impact of IFRS 15 on revenue. IFRS is International Financial Reporting Standards, and #15 is about when revenue under a contract is recognized, and how to account for expenses related to the contract. As an example, IFRS 15 states that a fee paid to a 3rd party to assist with obtaining a contract should be capitalized, not expensed, unless the contract duration is 12 months or less. The delay is likely due to some technicality like that which has nothing to do with Firan's actual business. The auditors may have raised the issue late in the process, but certainly this is something which should have been dealt with on a timely basis. It's not like IFRS 15 was just announced a few weeks ago.