External Reporting Checklist

The External Reporting Checklist supports you in determining whether financial statements meet the requirements of NL GAAP. NL GAAP means the Dutch legal regulations and case law on reporting together with the Guidelines for Annual Reporting.

This checklist is also suitable for determining whether financial statements prepared based on IFRS-EU comply with the applicable legal regulations of Title 9 of Book 2 of the Dutch Civil Code ('Combination 4' and 'Option 7'). Furthermore, this checklist also addresses the specific provisions in the Guidelines for Annual Reporting applicable to a single financial statement prepared under Title 9 of Book 2 of the Dutch Civil Code with the valuation principles of IFRS-EU used in the consolidated financial statements ('Combination 3').

If you are a healthcare provider, educational institution, housing corporation, foundation, or association, also choose the External Reporting Checklist. The External Reporting Checklist integrates the requirements for these sectors. When filling out the checklist, you can indicate in the start screen which (public sector) reporting rules - healthcare providers (RJ 655), educational institutions (RJ 660), authorized housing institutions (RJ 645), or non-profit organizations (RJ 640) - additionally apply to you. You will then receive a checklist tailored to your sector.

Request your External Reporting Checklist now.