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First year’s application of revised revenue recognition guidance by companies under NL-GAAP

MAB ('s-Gravenhage. Online), 2023-12, Vol.97 (9/10), p.319-334 [Peer Reviewed Journal]

ISSN: 0924-6304 ;EISSN: 2543-1684 ;DOI: 10.5117/mab.97.113397

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  • Title:
    First year’s application of revised revenue recognition guidance by companies under NL-GAAP
  • Author: van Duuren, Roy ; ter Hoeven, Ralph
  • Is Part Of: MAB ('s-Gravenhage. Online), 2023-12, Vol.97 (9/10), p.319-334
  • Description: 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, though many companies were not really transparent in disclosing the transition method used. Further, only a small portion of companies in our sample (35%) disclosed how the revisions impacted their solvency. Overall, we conclude that the effects of the amended guidance in DAS 221/270 appear to be limited in financial reporting practice and that disclosure quality varies to a large extent. Also, we recommend the DASB to add specific disclosure requirements to DAS 221
  • Publisher: Pensoft
  • Language: English
  • Identifier: ISSN: 0924-6304
    EISSN: 2543-1684
    DOI: 10.5117/mab.97.113397
  • Source: DOAJ Directory of Open Access Journals
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