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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For any further queries, please contact Lennart HuismanLawrence de WaalTanja van den Vlekkert-Zevenbergen or Ronald de Feijter.