The Dutch Accounting Standards Board (DASB - Raad voor de Jaarverslaggeving - RJ) recently published the 2026 edition 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 2026 (financial year 2026).
Earlier application is recommended, unless otherwise specified in the Standards. This factsheet provides an overview of the most important amended provisions applicable for financial year 2026. It does not identify changes with respect to specific industries. To provide a complete overview, this factsheet starts with a summary of the main changes to the Standards that came into effect for financial years beginning on or after 1 January 2025 (financial year 2025).
In addition, other developments, such as Sustainability Reporting are included. 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.
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Tanja van den Vlekkert-Zevenbergen
Senior Manager, Department of Professional Practice
KPMG in the Netherlands
Joshua Pallencaöe
Manager, affilated with the Department of Professional Practice
KPMG in the Netherlands
