Dutch GAAP financial instruments

As of 1 January 2008, the new standard RJ 290 on accounting for financial instruments became effective. This standard introduces a number of concepts from IAS 39 and IAS 32 into the Dutch environment. This entails strict rules for the application of hedge accounting, the fair value concept as an important accounting principle for financial instruments accounting, the difference between debt and equity that is no longer based on legal form of an instrument, embedded derivatives and others.

A 1/2-day program of the course can look as follows:

  • Introduction
  • Definitions and scope
  • Amortised cost and fair value
  • Derivatives and commodities (‘own use’)
  • Hedge accounting models
  • Debt versus equity
  • Some examples (with journal entries)
  • Recap and wrap up

By attending this inhouse training, the participants of your company will:

  • Understand the outline of RJ 290 and the differences and similarities with IFRS
  • Know the many different choices to be made under RJ 290 and understand the implication of the choices made

Duration and date of inhouse training

The course program, date and location will be agreed upon with you in a scoping meeting.

PE/CPE credits

If you are “accountant in business” you will receive 3PE/CPE credits if the training has a duration of ½ a day and 6 PE/CPE credits if the training has a duration of 1 day. You will receive a certificate after attending the training.


Based upon your requirements regarding the training we will prepare a proposal.


If you would like to receive more information about this inhouse training or would like to discuss with us the inhouse training possibilities, please click the button below. We will contact you on a short notice.