WebThe Dutch Accounting Standards Board (DASB) emphasizes that IFRS 15 is not leading in case DASs for revenue recognition lacks specific guidance. An important difference remains because DASs still use a risks and rewards approach to determine the moment of revenue recognition while IFRS uses a transfer of ‘control’ approach. WebDutch Accounting House. Radex Innovation Centre. Rotterdamseweg 183C, kmr 0.16. 2629 HD Delft. The Netherlands. Tel: 00-31- (0)15 26 82 539. Postadres: Postbus 255. 5700 AG …
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