Option 3 is the most commonly used GAAP for company-only financial statements in the Netherlands when consolidated financial statements are prepared under IFRS—also known as ‘Combination 3’. In theory, it should simplify reporting. In practice, it can create complexity regarding recognition and measurement derived from consolidated principles, the net asset value method, intercompany eliminations, the treatment of subsidiaries with negative net assets, and Dutch legal requirements for presentation and disclosure.
This guide is intended for financial years beginning on or after 1 January 2026. It combines the principles relevant from IFRS, Dutch law (Title 9, Book 2 of the Dutch Civil Code), and the Dutch Accounting Standards (including DAS Chapter 105, 2026 edition).
It covers the fundamentals, the core technical topics, and the presentation and disclosure requirements under Option 3—with worked examples, illustrative journal entries, and a ready-to-use template for the accounting principles section of company-only financial statements.
Download the publication
The Option 3 Guide
Questions? Feel free to reach out to:
Maarten Hartman
Director, PwC Netherlands
+31 (0)65 141 67 89
