This edition of KPMG’s comparison between IFRS Accounting Standards and Dutch GAAP is an updated version in view of recent developments in external reporting. This update primarily focuses on the legislation and regulations regarding external reporting applicable to financial years starting on or after 1 January 2023. The objective of this publication is to support all of you who would like to obtain an understanding of the main differences between IFRS and Dutch GAAP (including forthcoming requirements).

Like our previous comparisons, we trust this publication will be appreciated by stakeholders of financial reporting in the Netherlands and abroad. We believe that the publication IFRS compared to Dutch GAAP: An overview is relevant and is an example of our promise and commitment to add value and provide transparency on the requirements for financial accounting and reporting. Download the publication for more insights.

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