The application of IFRS 15 can have different effects on accounting ratios, depending on how it changes a company's recognition of revenue and costs. Here are some examples:

1. Gross Profit Margin: Under IFRS 15, a company that sells software licenses may need to recognize revenue upfront rather than over time. If costs are recognized upfront as well, the gross profit margin could see significant fluctuations.
2. Operating Profit Margin: If a construction company now recognizes revenue over time as it completes a project (rather than at project completion), it may report higher revenues in earlier periods. If costs are also incurred evenly over time, this could improve the operating profit margin in those periods.
3. Net Profit Margin: Changes in the timing of revenue recognition could lead to volatility in net profit margin. For instance, if a telecom company bundles handsets and data packages into a single contract, and has to allocate revenue between the two based on their relative stand-alone selling prices, this could impact the net profit margin.
4. Return on Assets (ROA): If a company capitalizes costs to obtain or fulfill a contract (which was earlier expensed), it may increase the asset base. If revenue is recognized at the same pace as before, this could lead to a lower ROA in the short term.
5. Return on Equity (ROE): Similar to ROA, capitalization of contract costs could temporarily decrease ROE, if net income remains the same but total equity increases due to the capitalization.
6. Current Ratio: The implementation of IFRS 15 could lead to an increase in contract liabilities (deferred revenue) if a company receives payments from customers in advance. This could reduce the current ratio.
7. Quick Ratio: The quick ratio could also be impacted by changes in contract assets and contract liabilities. For example, an increase in contract assets (unbilled revenue) could increase the quick ratio.
8. Days Sales Outstanding (DSO): IFRS 15 may lead to changes in how companies recognize revenue, which could affect DSO. For example, if a company begins to recognize revenue earlier, DSO could decrease because the sales are recorded sooner.

Remember, the effects of IFRS 15 on these ratios will depend on a variety of factors, including the specific nature of a company's contracts with customers and the choices it makes in implementing the new standard.

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