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 financial reporting developments that are relevant for the preparation of the financial statements of financial years starting on or after 1 January 2026. This Rechtstreeks also includes the most important changes for financial statements 2025 which have been published after the publication of last year’s Rechtstreeks.
Rechtstreeks
Important changes in the Dutch financial reporting standards
