Skip to main content
Perspective:
Perspective

NL GAAP Focus

Practical guide for drawing up the annual accounts

In the series of publications on NL GAAP focus, we deal with current topics in the field of Title 9, Book 2 of the Dutch Civil Code and the Guidelines for Annual Reporting. These publications provide a practical guide for the preparation of the financial statements in accordance with NL GAAP.

Changes to the annual edition (Dutch click here)

 

2025:

 

2024:

Revenue recognition: changes for medium-sized and large legal entities as from financial year 2022

 

DASB Statement 2020-15 was published in December 2020. DAS 270 'The profit and loss account' and DAS 221 'Construction contracts' have been amended by means of this statement. In this NL GAAP Focus we inform you about the amendments made to the existing DAS 270 'The profit and loss account' and DAS 221 'Construction contracts'. In addition to a description of the amendments, this publication also includes many examples.

 

Download

The processing of the costs of major maintenance in the 2019 financial statements

 

The publication deals with the possible methods of processing the costs of major maintenance in the financial statements. The publication also deals with the transition (change of accounting policy) to a different processing method. The treatment always takes place on the basis of practical examples.

 

Download

Impact of the COVID-19 outbreak on financial statements.

 

The COVID-19 outbreak is affecting economic and financial markets and virtually all industries are facing challenges associated with the economic conditions resulting from efforts to address it. This 'NL GAAP Focus' discusses certain key NL GAAP accounting considerations related to conditions that may result from the COVID-19 outbreak. Download via button on the right.

 

Download

Did you find this useful?

Yes
No

Thanks for your feedback

If you would like to help improve Deloitte.com further, please complete a 3-minute survey

Your feedback is important to us

To tell us what you think, please update your settings to accept analytics and performance cookies.

Need help updating cookies?

Contact us

Ralph ter Hoeven

Partner
+31882881080

Lianne Suurland

Director
+3188 288 0610

Our thinking

External Reporting Manual 2024

The Deloitte External Reporting Manual 2024 provides a practical guide to the application of NL GAAP. This manual briefly discusses key legal provisions and standards for preparing NL GAAP financial statements.
Perspective

Annual Accounts

Compliance risks for international companies with reporting obligations in the Netherlands are a real and current theme. Therefore, Deloitte developed a new edition of the English publication The annual accounts in the Netherlands. Read more.
Perspective

External Reporting Checklist

Our checklist for external reporting makes it easier to prepare your annual accounts.
Services

IFRS and NL GAAP

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.
Perspective
Discover our thinking

Let's connect

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. 

In The Netherlands the services are provided by independent subsidiaries or affiliates of Deloitte Holding B.V., an entity which is registered with the trade register in The Netherlands under number 40346342.

© 2024. For information, contact Deloitte Global.