Accounting standards

Accounting Standards Updates by Jurisdiction: Netherlands

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Deloitte

Accounting standards updates and background information from Deloitte's IAS Plus service.

De Raad voor de Jaarverslaggeving [Dutch Accounting Standards Board]

Website
RvdJ

Body responsible for developing local accounting standards.

IFAC profile: Netherlands

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IFAC

Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Use of IFRS standards by jurisdiction: Netherlands

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IFRS Foundation

Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

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Accountancy profession

How is the European accountancy profession organised?

Website
Jul 2020

Survey of the structure and organisation of the accountancy profession across Europe. The interactive map shows you how individual countries regulate or supervise the profession. An accompanying publication, 'How is access to the European accountancy profession regulated?' is also available - this focuses particularly on the audit profession.

Overview of the profession in the Netherlands

Website
Jul 2020

Profile of the structure of the accountancy profession in the Netherlands. The profile compares the status of different professional titles, showing whether they are protected titles and if they are regulated or supervised. It also lists the necessary qualifications and requirements to work in the Netherlands and gives basic statistics on the number of qualified professionals and trainees there.

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Comparisons

IFRSs and NL GAAP — Highlighting the key differences

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Nov 2023
Deloitte

A summary of key differences between the requirements of IFRSs compared to NL GAAP, covering financial years starting on or after 1 January 2023.

Similarities and differences: Dutch GAAP vs IFRS

Website
Mar 2018
PwC

Guide produced by PwC, published in March 2018. Includes comparisons with IFRS 9, IFRS 15, IFRS 16 and IFRS 17.

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Model accounts

The ICAEW Library can search our databases for model accounts and disclosure checklists on behalf of members, ACA students and other authorised users. Contact us to request model documents.

The Annual Accounts in the Netherlands – 2023 Edition

Website
Sep 2023
Deloitte

A fully updated concise overview of Title 9 of the Netherlands Civil Code with respect to the annual accounts of a non-listed private limited company (BV) and public limited company (NV) in the Netherlands. This publication is intended for financial years starting on or after 1 January 2023 and contains an appendix providing model accounts.

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Accountancy associations and groups

Nederlandse Beroepsorganisatie van Accountants (NBA) [formerly Royal NIVRA and NOvAA]
Professional Accountants in Europe (Netherlands)

For regional organisations and networks, see our list of international accountancy bodies.

Online articles

The ICAEW Library provides logged-in ICAEW members, ACA students and other entitled users with online access to articles from leading business, finance and management journals. To view the articles available, please log in.

Databases

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

International Corporate Procedures (Lexis+)

This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

Joining ICAEW

NBA members
Nederlandse Beroepsorganisatie van Accountants (NBA) members can join ICAEW through the recognition offered under Professional Accountancy Education Europe (PAEE).

To find out whether you can claim credits towards completing the ACA qualification and/or apply for ICAEW membership, see our pages on becoming a member.

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Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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Accounting by country or territory

Find resources on accounting practices and standards internationally.

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Doing business in…

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Tax by country or territory

Resources on taxation across the world, including double tax treaties and local tax guides.

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Information

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