First year’s application of revised revenue recognition guidance by companies under NL-GAAP
This study focuses on the revenue recognition disclosure quality of a sample of 63 large Dutch legal entities applying revised DAS 221 and DAS 270 in their 2022 financial statements. A large majority of companies in our sample use a prospective method for transitioning to the revised standards, thou...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Pensoft
2023-12-01
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| coleção: | MAB |
| Acesso em linha: | https://mab-online.nl/article/113397/download/pdf/ |
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