Transcription of Netherlands - Deloitte
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Netherlands - Deloitte
The Annual Accounts in the NetherlandsA guide to Title 9 of the Netherlands Civil Code2018 Edition2 The Annual Accounts in the Netherlands3 PrefaceOver the last forty years, and due to European Directives, the regulations and legislation with respect to the annual accounts in the Netherlands have increased publication provides an overview of Title 9 Book 2 (hereinafter: Title 9) of the Netherlands Civil Code (NCC) with respect to the annual accounts in the Netherlands . The primary focus of this publication is on the annual accounts of s and s in the Netherlands . Accordingly, the paramount goal is to incorporate meaningful, relevant and structured guidance with respect to the headlines of Title 9. This publication is intended for financial years starting on or after 1 January would like to express our gratitude to Arjen Hofman and Dingeman Manschot for their significant efforts in revising and editing this publication.
The NCC and Dutch Accounting Standards (DASs) comprise the Netherlands Generally Accepted Accounting Principles (NL GAAP). Companies are well advised to comply with DASs and are furthermore recommended to use the DASs for reference when interpretation of Title 9 of the Netherlands Civil Code is required. However, DASs do
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