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Company-only financial statements and IFRS in the Netherlands
23 March 2021 – If a Dutch legal entity prepares consolidated financial statements under IFRS, the question is on what basis the company-only financial statements can be prepared. Dutch GAAP allows different options. In this publication we explain two of these options: ‘Combination 3’ and ‘Combination 4’. We have incorporated new guidance of the Dutch Accounting Standards Board (RJ) on Combination 3.
We expect that this publication will also be helpful for foreign companies with activities in the Netherlands to get an insight into the Dutch reporting requirements regarding the company-only financial statements.
How we can help you
Mazars can assist you preparing financial statements in accordance with IFRS and Dutch GAAP. We can also provide technical advice on other accounting issues, as well as training courses on IFRS and Dutch GAAP.
Want to know more?
Do you want more information about IFRS or Dutch GAAP, please contact Dingeman Manschot by e-mail or by telephone: +31 (0)88 12 58 02 45 or Inge van Sloun by e-mail or by telephone: +31 (0)88 277 17 63. They will be happy to help.
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Inge van Sloun Director
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Audit & accounting advisory
The International Financial Reporting Standards (IFRS) are constantly under development. Complying with the standards, following the latest developments and analysing their possible impact can be an enormous challenge. Are you looking for expertise to help you with this? If so, you have found the right people at Mazars.