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  • ContentsContents
  • Article InfoArticle Info
  • CiteCite
  • MetricsMetrics
  • CommentComment
  • RelatedRelated
  • FigsFigs
  • TabsTabs
  • RefsRefs
  • CitedCited
  • Article title
  • Abstract
  • Keywords
  • Relevance to practice
  • 1. Introduction
  • 2. Revenue recognition accounting
    • 2.1. Implementation IFRS 15
    • 2.2. DAS 221 and DAS 270
  • 3. Sample
  • 4. Empirical research
    • 4.1. Early adoption and disclosures on revised standards
    • 4.2. Significant judgements and estimates related to the amount and timing of revenue recognition
      • 4.2.1. Post-implementation review with regard to disclosures on significant judgements and estimates
      • 4.2.2. Elements of significant judgements and estimates disclosed
  • 5. Presentation requirements
  • 6. Conclusion
  • References
  • Appendix 1
  • Appendix 2. Translation of Dutch figures (done by authors)
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