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.