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Keywords: revenue disaggregation
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The Accounting Review (2024) 99 (3): 225–258.
Published: 01 May 2024
... the decision-usefulness of financial reports. To shed light on this question, we investigate the revenue disaggregation requirements of ASC 606. These requirements had significant disclosure consequences, illustrated by an over two-fold increase in the median number of revenue items in disaggregating firms...