Article Posted date
04 February 2022
1 min read
This publication explains the changes in financial accounting and reporting for revenue recognition as per 1 January 2022. The Dutch accounting standards on revenue recognition remain part of RJ 221 Construction contracts and RJ 270 The income statement. The DASB has revised both guidelines, applying a broader scope and adding more detailed application guidance, examples and new presentation and disclosure requirements. This publication explains the revised accounting standards.
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