The implementation of IFRS 15 might affect a company's financial statements in several ways:

1. Timing of Revenue Recognition: IFRS 15 requires revenue to be recognized when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer. This could potentially shift the timing of revenue recognition compared to previous standards, affecting both the income statement and the balance sheet.
2. Classification of Revenue: Revenue may need to be broken down into separate performance obligations, and revenue recognized accordingly. This can change the classification of revenue, for example, between products and services, or between different types of products and services.
3. Increased Disclosures: IFRS 15 has more extensive disclosure requirements than previous standards, which could lead to significant changes in the notes to the financial statements. Companies will need to disclose more information about their revenue contracts, including disaggregation of revenue, information about contract balances, and the transaction price allocated to the remaining performance obligations.
4. Contract Costs: The standard also provides guidance on accounting for the incremental costs of obtaining a contract and the costs directly related to fulfilling a contract. If these costs are recognized as assets, it could increase the total assets on the balance sheet.
5. Financial Ratios: Changes in the timing and classification of revenue can impact various financial ratios. For example, if revenue recognition is delayed, then ratios like the current ratio or profitability ratios could decrease in the short term.
6. Earnings Per Share: As the timing and amount of revenue recognized could change, this may impact the company's reported earnings, which in turn would impact the calculated earnings per share (EPS).

Remember, the exact impact on a company's financial statements would depend on the specifics of the company's contracts with customers and how they were accounted for under previous standards.