External Reporting Manual 2023 (NL GAAP)
Published on:
27 Dec 2023
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This comprehensive manual provides guidelines on key Dutch legal provisions and Dutch Accounting Standards for preparing your NL GAAP financial statements. We also give practical examples for each topic and explain the main differences between NL GAAP and IFRS. As this manual is primarily aimed at entities applying NL GAAP, it does not address additional requirements applicable to listed entities and other public interest entities. Please see the full list of Netherlands publications for additional guidance.
