Changes to NL GAAP annual edition 2018
The annual edition 2018 of the Dutch Accounting Standards (DASs) includes several new standards. The annual edition 2018 is effective for financial years starting on or after 1 January 2019.
Some of the new standards, however, have become effective before that date. Earlier application is recommended for all new standards. New draft standards have been included 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.
The attached factsheets outline the main amendments. The factsheets are available in both Dutch and English.
More information on NL GAAP?
Do you want to know more on NL GAAP? Please contact Corné Kimenai or Dingeman Manschot at +31 (0)88 288 0162 / +31 (0)88 288 2913