NL GAAP Focus — Summary of changes to Dutch Accounting Standards for micro-sized and small legal entities in annual edition 2022

Published on: 16 Nov 2022

The annual edition 2022 of the Dutch Accounting Standards (DASs) for micro-sized and small legal entities includes amendments to several standards. The annual edition 2022 is effective for financial years starting on or after 1 January 2023. Earlier application is recommended for all new standards.

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