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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.
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Inge van Sloun Director Professional Practice
Corporate reporting
Corporate reporting continues to develop, while accounting is also becoming more complex, especially as various subjects are increasingly being laid down in legislation and regulations.