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Accounting in the Netherlands

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access articles, books and online resources providing useful links to accounting standards, GAAP comparisons and other guides.

Some features on this page link to licensed products and are only available to logged-in members and students.

Access to articles is provided subject to publishers' terms of use.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Accounting standards

De Raad voor de Jaarverslaggeving [Dutch Accounting Standards Board]
Body responsible for developing local accounting standards.

Accounting Standards Updates by Jurisdiction: Netherlands
Updates from Deloitte's IAS Plus service.

Member organizations and country profiles: Netherlands
Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Accountancy associations and groups

For regional organisations and networks, see our list of international accountancy bodies


IFRSs and NL GAAP: Highlighting the key differences
Updated edition of Deloitte's guide, published in December 2014.

Similarities and differences: Dutch GAAP vs. IFRS
Guide produced by PwC in November 2013.

IFRSs and NL GAAP: A pocket comparison
Fifth edition of the guide published by Deloitte in October 2012.

ICAEW contact members

Contact member in the Netherlands
ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Guides and resources

The Annual Accounts in the Netherlands: A guide to Title 9 of the Netherlands Civil Code – for financial years starting on or after 1 January 2016
Comprehensive overview published by Deloitte in March 2016. The guide aims to help preparers, practitioners and users understand the complex Civil Code. The 2014 edition is also available.

Overview of the accounting requirements in force on January 31, 2013 per entity type
Information collated by the European Commission and EY as part of a wider Accounting guide for SMEs published in 2015. Tables summarise accounting practices for medium-sized, small-sized and micro entities across EU countries, covering requirements for:

  • legal entity name
  • size thresholds
  • accounting systems
  • accounting framework
  • recording of financial transactions
  • components of financial statements
  • management report
  • auditing
  • publication of financial statements.

Structure and organisation of the accountancy profession across 30 European countries
Survey conducted by the Federation of European Accountants (FEE) with profiles of individual countries, including the Netherlands. The profiles, published in 2012, cover:

  • professional bodies
  • supervision
  • statistics
  • qualifications
  • market access for resident professionals, professionals from other EU member states and professionals from other countries.

IFRS adoption

Use of IFRS standards by jurisdiction: Netherlands
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

European Accounting Guide (5th ed.)
David Alexander and Simon Archer (eds.) (2003)
Individual country chapters cover background information, accounting policies and practices, discuss the form and content of published financial statements and offer sample accounts.

International Corporate Procedures
LS Sealy et al (eds.)
This regularly updated database includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together. Contact us to request documents from the database.

World Accounting
Kurt S Schulzke (ed.)
Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.

Find more resources

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

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