A&R Talk #44 – Dutch GAAP developments 2025 – country-by-country reporting, investments in subsidiaries and liquidity risk

In this new series of four A&R Talks (#42 – 45), Deborah and Sanne discuss the current changes in Dutch GAAP for 2025. In this third video, we cover country-by-country reporting, the provision for subsidiaries with a negative net asset value, and disclosures regarding liquidity risk.

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44 – Dutch GAAP developments 2025

Country-by-country reporting, investments in subsidiaries and liquidity risk

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Inge Oudhuis

Inge Oudhuis

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