IFRS and NL GAAP - What are the key differences?
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.
Edition 2025
Welcome to the 2025 edition of 'IFRS and NLGAAP, Highlighting the Key Differences'. The objective of this publication is to provide a summary of the key differences between the requirements of the International Financial Reporting Standards (IFRS) compared to NL GAAP for financial years beginning on or after January 1, 2025.
This publication does not attempt to present all differences between IFRS and NL GAAP that may exist or be relevant to the financial report of a particular company.
There were no major developments in either IFRS Accounting Standards or NL GAAP effective for 2025 and thus the key differences between IFRS Accounting Standards and NL GAAP have not changed compared to previous year.
We trust that you will find this publication a useful tool to keep you informed about the main differences between IFRSs and NL GAAP. We publish this comparison on a yearly basis.
Available editions
