NL GAAP Focus — Revenue recognition in financial statements: Changes for medium-sized and large legal entities for accounting periods beginning on or after 1 January 2022

Published on: 06 Oct 2021

DAS 270 The income statement and DAS 221 Construction contracts have been amended. The amendments will become effective for financial years starting on or after 1 January 2022. Earlier application is permitted, for example, as of financial year 2021. This publication explains the amendments and includes many examples.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.