Comparison of Dutch GAAP, US GAAP, and IAS
26 Jun 2002
Deloitte & Touche in the Netherlands has published, together with the Confederation of Netherlands Industry and Employers (VNO-NCW), the third edition of Accounting Standards Compared: Differences between IAS, NL-GAAP and US-GAAP.
This 221-page report analyses the differences in financial reporting between Netherlands legislation and regulations, IASB Standards, and US GAAP. Click here to (PDF 180k, 25 pages), which highlights the main GAAP differences.