Dutch Accounting Standards

The Dutch Accounting Standards Board (DASB - Raad voor de Jaarverslaggeving -RJ) recently has published edition 2022 of the Standards for Annual Reporting for large and medium-sized legal entities (“The Standards”). Unless stated otherwise the revised Standards in this edition apply to financial years starting on or after 1 January 2023 (hereafter: financial year 2023).

Kees Bergwerff

Partner, Department of Professional Practice

KPMG in the Netherlands

Tanja van den Vlekkert-Zevenbergen 

Senior Manager, Department of Professional Practice

KPMG in the Netherlands