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Update Guidelines for annual reporting: reporting year 2022
30 November 2021 - In the Dutch publication below, we have listed the temporary changes to the Guidelines for annual reporting for the 2021 reporting year. The changes include the following subjects: revenue recognition, presentation of construction in progress in the balance sheet and income statement, classification of real estate leased within a group, measurement of onerous contracts, and landlord-to-tenant relief due to the impact of Covid-19.
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Would you like more information about this publication or do you have another question in the field of Dutch GAAP or IFRS? Please contact Dingeman Manschot by e-mail or by telephone: +31 (0) 88 277 10 70 or with Inge van Sloun by e-mail or by telephone: +31 (0) 88 277 17 63. They will happy to help you.
