Changes to Dutch Accounting Standards

Article

Changes to Dutch Accounting Standards

For large, medium-sized and small legal entities

The annual edition 2015 of the Dutch Accounting Standards (DASs) includes several changes. The annual edition 2015 is effective for financial years starting on or after January 1, 2016. Enclosed are two different publications: one publication describes the changes to Dutch Accounting Standards for large and medium-sized legal entities and one publication describes the changes for small legal entities.

Dutch Version

Most changes follow from amendments to Title 9 Book 2 of the Netherlands Civil Code and the related Decrees. The annual edition 2015 of the DASs for large and medium-sized legal entities includes new draft standards as well. Draft standards do not yet formally apply. However, anticipating the final standards, draft standards do provide the accounting practice with a certain extent of support and guidance (DAS 100.206). The annual edition 2015 of the Dutch Accounting Standards for small legal entities does not include new draft standards.

This publication solely outlines the changes. Please note that industry specific changes (such as for banks, pension funds, educational institutions and housing cooperatives) are not addressed.


Changes to Dutch Accounting Standards for large and medium-sized legal entities:

  • Amendments to Title 9 Book 2 of the Netherlands Civil Code;
  • Changes in Decrees;
  • New standards for large and medium-sized legal entities; and
  • New draft Standards for large and medium-sized legal entities.
Changes to Dutch Accounting Standards for large and medium-sized legal entities

Changes to Dutch Accounting Standards for small legal entities:

  • Amendments to Title 9 Book 2 of the Netherlands Civil Code;
  • Changes in Decrees; and
  • New standards for small legal entities.


More information on changes in the Dutch Accounting Standards?

Do you want to know more on changes in the Dutch Accounting Standards? Please contact Corné Kimenai (ckimenai@deloitte.nl) or Inge van Sloun (ivansloun@deloitte.nl).

Changes to Dutch Accounting Standards for small legal entities
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