Revenue recognition disclosure quality in the financial statements of Dutch construction companies

This study focuses on the revenue recognition disclosure quality of Dutch construction companies for a sample of both IFRS and Dutch GAAP applying companies. Attention is paid to the quality of the disclosures of significant judgements and estimates for IFRS issuers before and after the implementation of IFRS 15. Furthermore, a baseline measurement on the revenue recognition disclosures required by Dutch Accounting Standards (‘DAS’) 221 and 270 has been performed on the Dutch GAAP sample. We discuss also the forthcoming changes in these standards which will become effective for financial repor... Mehr ...