Regarding the effective date for ASC 606, Revenue Recognition Revenue from Contracts with Customers, which of the following statements is not true for US companies:

A. For public companies, certain not-for profit entities, and certain employee benefit plans, the effective date is for reporting periods beginning after December 15, 2017.

B. For public companies, certain not-for profit entities, and certain employee benefit plans, early adoption is not permitted for annual periods beginning before December 15, 2017.

C. For all companies other than public companies, certain not-for profit entities, and certain employee benefit plans, the effective date is for annual reporting periods beginning after December 15, 2018.

D. For all companies other than public companies, certain not-for profit entities, and certain employee benefit plans, the earliest permitted adoption date is for annual reporting periods beginning after December 15, 2016.