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Changes to Dutch accounting standards for large and medium-sized legal entities: Changes to regulations for financial years as from 2012

Published on: 30 Nov 2011

In the 2011 edition of the Dutch accounting standards for large and medium-sized legal entities, several standards have become final. These final standards are effective for financial years that start on or after 1 January 2012. Earlier application is recommended. New draft standards have been included as well. Draft standards do not yet formally apply. Anticipating the final standards, the Dutch Accounting Standards Board does expect draft standards to already provide the accounting practice with a certain extent of support and guidance (DAS 100.206).

This publication outlines the changes in the DAS Manual for large and medium-sized entities. Please note that industry specific changes (e.g., banks, pension funds, educational institutions, health care institutions, etc.) are not addressed.

Also, click to access regular videocasts and webcasts on financial reporting (in Dutch) on the Deloitte (Netherlands) website.

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