Dutch accounting standards – reporting years

An overview of the main changes

The Dutch Accounting Standards Board (DASB - Raad voor de Jaarverslaggeving - RJ) recently published the 2024 edition of the Standards for Annual Reporting for large and medium-sized legal entities (‘The Standards’). The DASB has decided that, going forward, it will indicate the edition by the (reporting) year to which it applies, therefore the 2023 annual edition is not published. Unless stated otherwise, the revised Standards in this edition apply to financial years starting on or after 1 January 2024 (hereafter: financial year 2024).

In this factsheet you will be provided with an overview of the main changes. It does not identify changes with respect to specific industries. In order to provide a complete overview, this factsheet will begin with a summary of the main changes to the Standards that came into effect for financial years beginning on or after 1 January 2023 (hereafter: financial year 2023). We conclude the factsheet with an overview of the main changes for small legal entities as included in the Standards for micro and small legal entities, which have been published simultaneously with the Standards for large and medium-sized legal entities.