Changes to Dutch Accounting Standards for micro-sized and small legal entities — Changes to annual edition 2016
The annual edition 2016 of the Dutch Accounting Standards (DASs) for micro-sized and small legal entities includes several new standards. Normally the annual edition 2016 is effective for financial years starting on or after January 1, 2017. The new standards recorded in this annual edition, though, have already been effective as from January 1, 2016. The annual edition 2016 of the DASs for micro-sized and small legal entities does not include new draft standards.