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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

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

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