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Changes to Dutch Accounting Standards for large and medium-sized legal entities — Changes to annual edition 2015, including amendments to Title 9 Book 2 NCC

Published on: 29 Jan 2016

The annual edition 2015 of the Dutch Accounting Standards (DASs) for large and medium-sized 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 DASs includes new draft standards as well. Draft standards do not yet formally apply. However, anticipating the final standards, draft standards do provide the accounting practice with a certain extent of support and guidance (DAS 100.206). 

This publication solely outlines the changes. Please note that industry specific changes (such as for banks, pension funds, educational institutions and housing cooperatives) are not addressed.

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