The mandatory introduction of IFRS 15—“Revenues from Contracts with Customers”—provides a relevant innovation in revenue recognition. It introduces a single comprehensive model of accounting for revenues arising from contracts with customers. This exploratory study provides evidence on the preparedness of European companies to adopt IFRS 15 by analyzing information on the expected impact disclosed in the pre-adoption phase. To this aim, the analysis groups companies according to the similarity in the content of the information disclosed in their 2017 financial statements. It then aims to identify the determinants of membership in each segment or informative group by applying an ordinal logistic regression model. Results suggest that several firm-level factors influence the disclosures on the expected impact provided in the pre-adoption phase. Results confirm that the profitability and the company size are significant determinants of the quality of disclosure on expected impact. In addition, the complexity of the business measured by the number of business segments is associated with better disclosures in the pre-adoption phase.

IFRS 15的强制性引入（“与客户之间的合同收入”）为收入确认提供了相关的创新。它引入了一个综合的会计模式，该模型用于计算与客户合同产生的收入。这项探索性研究通过分析有关在采用前阶段披露的预期影响的信息，为欧洲公司准备采用IFRS 15提供了证据。为此，分析将根据其2017年财务报表中披露的信息内容的相似性对公司进行分组。然后，其目的是通过应用序数逻辑回归模型来确定每个细分市场或信息类的成员关系的决定因素。结果表明，一些公司层面的因素会影响在采用前阶段提供的预期影响方面的披露。结果证实，盈利能力和公司规模是影响预期影响的披露质量的重要决定因素。此外，以业务部门数量衡量的业务复杂性与采用前阶段的更好披露有关。