23 Dec 2023
This overview outlines the main amendments to the 2024 edition of the Dutch Accounting Standards (DAS) for financial years beginning on or after 1 January 2024. This publication contains the main amendments known as of 31 October 2023.
23 Dec 2023
This overview outlines the main amendments to the 2024 edition of the Dutch Accounting Standards (DAS) for micro-sized and small entities for financial years beginning on or after 1 January 2024. This publication contains the main amendments known as of 31 October 2023.
13 Nov 2023
The sixteenth edition of 'IFRSs and NL GAAP — Highlighting the key differences' provides a summary of key differences between the requirements of IFRSs compared to NL GAAP. This publication does not attempt to capture all of the differences between IFRSs and NL GAAP that may exist or that may be material to a particular company’s financial report. This publication is to be used exclusively for financial years starting on or after 1 January 2023.
07 Sep 2023
The 2023 edition of this publication provides a fully updated concise overview of Title 9 of the Netherlands Civil Code with respect to the annual accounts of B.V.’s and N.V.’s in the Netherlands. The annual accounts in the Netherlands (Title 9) are clearly and concisely discussed in a structured manner.
17 Jul 2023
This publication provides an overview of the financial reporting requirements that Dutch listed entities need to comply with. This publication covers requirements for financial years starting on or after 1 January 2023.
08 Dec 2022
The fifteenth edition of ‘IFRSs and NL GAAP — Highlighting the key differences’ provides a summary of key differences between the requirements of IFRSs compared to NL GAAP. This publication does not attempt to capture all of the differences between IFRSs and NL GAAP that may exist or that may be material to a particular company’s financial report. This publication is to be used exclusively for financial years starting on or after 1 January 2022.
23 Nov 2022
The 2022 edition of this publication provides a fully updated concise overview of Title 9 of the Netherlands Civil Code with respect to the annual accounts of B.V.’s and N.V.’s in the Netherlands. The annual accounts in the Netherlands (Title 9) are clearly and concisely discussed in a structured manner.
16 Nov 2022
The annual edition 2022 of the Dutch Accounting Standards (DASs) for medium-sized and large 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.
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.
08 Sep 2022
This publication provides an overview of the financial reporting requirements that Dutch listed entities need to comply with. In this publication, we list the requirements for different categories of listed entities. Coloured bars show at a glance to which categories a particular requirement applies. The aim of this publication is to provide a comprehensive list of specific financial reporting requirements that Dutch listed entities (NV and BV) need to apply. This publication however does not cover the requirements for (1) credit institutions and insurance companies that classify as public interest entity and (2) investment entities. This publication covers requirements for financial years starting on or after 1 January 2022.
02 Dec 2021
The 2021 edition of this publication provides a fully updated concise overview of Title 9 of the Netherlands Civil Code with respect to the annual accounts of B.V.’s and N.V.’s in the Netherlands. The annual accounts in the Netherlands (Title 9) are clearly and concisely discussed in a structured manner.
19 Nov 2021
The annual edition 2021 of the Dutch Accounting Standards (DASs) for medium-sized and large entities includes several new standards. The annual edition 2021 is effective for financial years starting on or after 1 January 2022. Earlier application is recommended for new standards.
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