Rechtstreeks - important current affairs in the dutch reporting rules
28/02/20
Rechtstreeks: a short flyer about important current affairs in the Dutch reporting rules
Rechtstreeks is a periodic publication for everyone who deals with the annual financial statements under Dutch accounting standards. In this Rechtstreeks (also available in Dutch) we inform you about important current accounting developments that are important for the preparation of the financial statements.
In this Rechtstreeks, we provide an overview of the most important accounting and reporting changes for your 2020 financial statements. There are several developments, amongst others:
- new standards on uncertain income tax positions;
- less requirements for netting of deferred tax assets with deferred tax liabilities;
- changes in the valuation of provisions;
- changes in the translation of foreign currency transactions.
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