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Other Netherlands publications

Related Publications

  • IFRSs and NL GAAP — Highlighting the key differences

    Oct 11, 2012

    This fifth edition of IFRSs and NL GAAP — A pocket comparison provides a summary of key differences between the requirements of IFRSs compared to NL GAAP. This publication does not attempt to capture all of the differences between IFRSs and NL GAAP that may exist or that may be material to a particular company’s financial report.

  • The Annual Accounts in the Netherlands — A guide to Title 9 of the Netherlands Civil Code

    Apr 27, 2012

    This publication provides a comprehensive overview of Book 2 Title 9 of the Netherlands Civil Code with respect to the annual accounts in the Netherlands. This publication was developed to assist preparers, practitioners, users and other interested parties in understanding the complexities of Book 2 Title 9. The focus is on the annual accounts of B.V.’s and N.V.’s in the Netherlands. Accordingly, the paramount goal is to incorporate meaningful, relevant and structured guidance with respect to the application of Book 2 Title 9. To a limited extent, relevant guidance is included for listed companies (e.g. listed N.V.’s) and certain special industries. Extensive cross references have been included to specific articles to guide the reader through the different articles and sub-articles in Book 2 Title 9.

  • IFRSs and NL GAAP — A pocket comparison

    Sep 28, 2011

    This fourth edition of 'IFRSs and NL GAAP — A pocket comparison' provides a summary of key differences between the requirements of IFRSs compared to NL GAAP. This publication does not attempt to capture all of the differences between IFRSs and NL GAAP that may exist or that may be material to a particular company’s financial report.

  • IAS 19 Employee Benefits — A closer look at the amendments made by IAS 19R

    Jul 29, 2011

    In this publication, changes made by IAS 19R to the requirements of IAS 19 are described, starting with a generic description of the challenges in the executive summary. The most important changes made by IAS 19R are discussed in more detail. In one chapter, the changes for which the impact is expected to be significant in the Netherlands are presented. Overviews are presented which contain the most significant differences between IAS 19 and IAS 19R as well as the disclosure requirements included in IAS 19R.

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