Research Article
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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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2. Revenue recognition accounting
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2.1. Implementation DAS 221 and 270
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2.2. Disclosure requirements
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2.3. Transitional provisions
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3. Sample
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4. Empirical research
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4.1. Disclosure of change in accounting policies
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4.2. Transitional provisions
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4.3. Accounting policies and disclosures on key concepts introduced by DAS 221 and DAS 270
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4.4. Presentation requirements
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4.4.1 Balance sheet presentations and solvency
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4.4.2. Profit and loss presentations
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5. Conclusion
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References
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Appendix 1. Population
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Appendix 2. Companies removed from population
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Appendix 3. Translation of Figure (done by authors)
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Appendix 4. Translation of Figure (done by authors)
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Appendix 5. Translation of Figure (done by authors)
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