Changes to Dutch Accounting Standards for small legal entities — Changes to annual edition 2015, including amendments to Title 9 Book 2 NCC
The annual edition 2015 of the Dutch Accounting Standards (DASs) for small legal entities includes several changes. The annual edition 2015 is effective for financial years starting on or after January 1, 2016. Most changes follow from amendments to Title 9 Book 2 of the Netherlands Civil Code and the related Decrees. The annual edition 2015 of the Dutch Accounting Standards for small legal entities does not include new draft standards.
This publication solely outlines the changes.