DUTCH GAAP

INCOMPANY TRAINING PROGRAMS FOR PROFESSIONALS

DUTCH GAAP


The term DUTCH GAAP stands for Dutch Generally Accepted Accounting Principles and is used to describe the system of financial reporting and accounting principles that applies in the Netherlands. The term NL-GAAP is also sometimes used. GAAP regulations include, among other things, definitions of concepts and principles as well as industry-specific reporting rules.

Within the Netherlands, the following sources form the basis of DUTCH GAAP:

– Book 2, Title 9 of the Dutch Civil Code (BW Book 2, Title 9)
– Dutch Accounting Standards for medium-sized and large legal entities (RJ)
– Dutch Accounting Standards for small and micro legal entities (RJk)
– Rulings of the Enterprise Chamber (Ondernemingskamer, OK)
– Case law
– EU Directives (EC)