Transcription of IFRS compared to Ducht GAAP :An overview - assets.kpmg
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IFRS compared to Ducht GAAP :An overview - assets.kpmg
ifrs compared to Dutch GAAP : An overviewFebruary 2019 KPMG Advisory compared to Dutch GAAP: An overview | 3 ForewordKPMG is very pleased to present this new edition of our comparison between ifrs and Dutch GAAP. We hope that this publication will support all of you who would like to obtain an understanding of the main differences between ifrs and Dutch 140 countries have adopted International Financial Reporting Standards ( ifrs ) or require the accounting standards which are closely aligned with ifrs for most or all domestic listed Europe, ifrs , as adopted by the European Union (EU- ifrs ), is required for EU listed companies in their consolidated financial statements. Additionally, the Dutch Civil Code permits listed Dutch companies to apply EU- ifrs (or, if desired, EU- ifrs recognition and measurement principles only) in their separate financial statements. Further, unlisted companies also are permitted to apply EU- ifrs .
2.6 Basis of accounting 17 2.7 Fair value measurement 18 2.8 Consolidation 20 2.9 Business combination 23 2.10 Foreign exchange translation 26 ... 6.0 IFRS 9 - Introduction 74 6.1 Financial Instrument - Scope and definitions 74 6.2 Derivatives and embedded derivatives 75
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