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 IFRS 15
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2.2. DAS 221 and DAS 270
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3. Sample
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4. Empirical research
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4.1. Early adoption and disclosures on revised standards
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4.2. Significant judgements and estimates related to the amount and timing of revenue recognition
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4.2.1. Post-implementation review with regard to disclosures on significant judgements and estimates
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4.2.2. Elements of significant judgements and estimates disclosed
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5. Presentation requirements
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6. Conclusion
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References
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Appendix 1
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Appendix 2. Translation of Dutch figures (done by authors)