FASB and IASB recently delayed the effective date of their revenue standard.

a. What was the original effective date?

b. What is the revised implementation date of the new standard?

c. What choices with respect to adoption dates and methods of adoption are available?

d. What were the reasons for the delay?

e. What new information is available regarding FASB's and/or IASB's progress toward addressing the underlying reason that prompted the delay?