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Kwaliteit toelichting omzet in jaarrekening van Europese bouwondernemingen

Author

Listed:
  • Roy van Duuren

    (Rijksuniversiteit Groningen, Groningen, Netherlands)

  • Ralph ter Hoeven

    (Rijksuniversiteit Groningen, Groningen, Netherlands)

Abstract

In dit artikel wordt de toepassing van IFRS 15 Revenue from Contract with Customers onderzocht voor een populatie van bouwondernemingen en projectontwikkelaars over de boekjaren 2018 en 2019. Het onderzoek richt zich op de informatiewaarde van de aan IFRS 15 gerelateerde toelichtingen en beoogt eventuele leereffecten te onderkennen in het tweede jaar van toepassing van IFRS 15. Om die reden zijn zowel de boekjaren 2018 als 2019 onderzocht. De uitkomsten laten zien dat er beperkte leereffecten te onderkennen zijn en dat de kwaliteit van toelichtingen sterk varieert in de door ons onderzochte doelgroep. Op basis van best practices worden aanbevelingen geformuleerd ter verhoging van de kwaliteit.

Suggested Citation

  • Roy van Duuren & Ralph ter Hoeven, 2020. "Kwaliteit toelichting omzet in jaarrekening van Europese bouwondernemingen," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 94(11-12), pages 495-507, December.
    • Handle: RePEc:arh:jmabec:v:94:y:2020:i:11-12:p:495-507
    DOI: 10.5117/mab.94.58837
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