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International Visitors

• News
• About the organisation
• The Guidelines
• Tables of contents

News
5 December 2008 - Comment letter to EFRAG on ED Amendments to IFRS 7
The Dutch Accounting Standards Board has published a comment letter on 'Exposure Draft of Amendments to IFRS 7'.
- Comment letter to EFRAG on ED Amendments to IFRS 7

5 December 2008 - Comment letter to IASB on ED Amendments to IFRS 7
The Dutch Accounting Standards Board has published a comment letter on 'Exposure Draft of Amendments to IFRS 7'.
- Comment letter to IASB on ED Amendments to IFRS 7

24 November 2008 - Comment letter to EFRAG on ED Simplifying Earnings per Share
The Dutch Accounting Standards Board has published a comment letter on 'Exposure Draft of Earnings per Share'.
- Comment letter to EFRAG on ED Simplifying Earnings per Share

24 November 2008 - Comment letter to IASB on ED Simplifying Earnings per Share
The Dutch Accounting Standards Board has published a comment letter on 'Exposure Draft of Earnings per Share'.
- Comment letter to IASB on ED Simplifying Earnings per Share

11 November 2008 - request to IFRIC for explanation of IAS 19 Employee Benefits
The Dutch Accounting Standards Board has sent a request for explanation of IAS 19 Employee Benefits.
- Request to IFRIC of IAS 19 Employee Benefits

6 November 2008 - Comment letter to IASB on ED Annual Improvements to IFRSs 2008
The Dutch Accounting Standards Board has published a comment letter on 'Exposure Draft of Annual Improvements to IFRSs'.
- Comment letter to IASB on ED Annual Improvements to IFRSs 2008

6 November 2008 - Comment letter to EFRAG on ED Annual Improvements to IFRSs 2008
The Dutch Accounting Standards Board has published a comment letter on 'Exposure Draft of Annual Improvements to IFRSs'.
- Comment letter to EFRAG on ED Annual Improvements to IRFSs 2008

26 September 2008 - Comment letter to EFRAG on ED Conceptual Framework Chapter 1 and 2
The Dutch Accounting Standards Board has published a comment letter on 'Exposure Draft of an improved Conceptual Framework for Financial Reporting': Chapter 1: The Objective of Financial Reporting; Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.
- Comment letter to EFRAG on ED Conceptual Framework Chapter 1 and 2

29 September 2008 - Comment letter to IASB on ED Conceptual Framework Chapter 1 and 2
The Dutch Accounting Standards Board has published a comment letter on 'Exposure Draft of an improved Conceptual Framework for Financial Reporting': Chapter 1: The Objective of Financial Reporting; Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.
- Comment letter to IASB on ED Conceptual Framework Chapter 1 and 2

24 September 2008 - Comment letter to EFRAG on DP Conceptual Framework Reporting Entity
The Dutch Accounting Standards Board has published a comment letter on 'DP Conceptual Framework Reporting Entity'.
- Comment letter to EFRAG on DP Conceptual Framework Reporting Entity

24 September 2008 - Comment letter to IASB on DP Conceptual Framework Reporting Entity
The Dutch Accounting Standards Board has published a comment letter on 'DP Conceptual Framework Reporting Entity'.
- Comment letter to IASB on DP Conceptual Framework Reporting Entity

23 September 2008 - Comment letter to EFRAG on DP Preliminary Views Amendments to IAS 19 Employee Benefits
The Dutch Accounting Standards Board has published a comment letter on 'DP Preliminary Views Amendments to IAS 19 Employee Benefits'.
- Comment letter to EFRAG on DP Preliminary Views Amendments to IAS 19 Employee Benefits

23 September 2008 - Comment letter to IASB on DP Preliminary Views Amendments to IAS 19 Employee Benefits
The Dutch Accounting Standards Board has published a comment letter on 'DP Preliminary Views Amendments to IAS 19 Employee Benefits'.
- Comment letter to IASB on DP Preliminary Views Amendments to IAS 19 Employee Benefits

19 September 2008 - Comment letter to IASB on Review of the Constitution
The Dutch Accounting Standards Board has published a comment letter on 'Review of the Constitution'.
- Comment letter to IASB on Review of the Constitution

18 September 2008 - Comment letter tot EFRAG on DP Reducing Complexity Reporting Financial Instruments
The Dutch Accounting Standards Board has published a comment letter on 'DP Reducing Complexity Reporting Financial Instruments'.
- Comment letter to EFRAG on DP Reducing Complexity Reporting Financial Instruments

18 September 2008 - Comment letter tot IASB on DP Reducing Complexity Reporting Financial Instruments
The Dutch Accounting Standards Board has published a comment letter on 'DP Reducing Complexity Reporting Financial Instruments'.
- Comment letter to IASB on DP Reducing Complexity Reporting Financial Instruments


26 Juni 2007 - Guide to Sustainability Reporting
On June 26 2007 the Dutch Accounting Standards Board (DASB) published the Guide to Sustainability Reporting (version 2003) on its website. The Guide is available in Dutch and English.
The Guide to Sustainable Reporting is the conceptual framework for seperate sustainability reporting by large and medium-sized entities that fall within the scope of Guideline 400 Annual Report.
The Guide was published in 2003 and has frequently been used, but was unavailable for some time. Therefore, the DASB recently conducted a limited survey of the current usefulness of the Guide.
The DASB concludes that the Guide to Sustainability Reporting still is useful. The Guide describes in a compact manner the users of sustainable reports, the qualitative characteristics, the subjects of sustainable reports and the sustainability reporting process. The content of the Guide is highly relevant.

About the organisation

The Foundation for Annual Reporting coordinates the activities of the Dutch Accounting Standards Board (DASB). The Foundation for Annual Reporting also ensures adequate funding of the DASB.

Foundation for Annual Reporting

The Foundation for Annual Reporting, the coordinating body of the DASB, was formed by the following organisations in September 1981:

• Federation of Netherlands Industry (VNO; Verbond van Nederlandse Ondernemingen)
• Netherlands Christian Employers' Federation (NCW; Nederlands Christelijk Werkgeversverbond)
• Federation of Netherlands Trade Unions (FNV; Federatie Nederlandse Vakbeweging)
• Christian National Federation of Trade Unions in the Netherlands (CNV; Christelijk Nationaal Vakverbond in Nederland)
• Order of the Netherlands Institute of Registeraccountants (NIVRA; Orde Nederlands Instituut van Registeraccountants)

On 11 December 2001 the Association of Investment analysts (VBA; Vereniging van Beleggingsanalisten) joined the Foundation's Board. The VBA already had the right to nominate one member of the users' delegation of the DASB. On 1 July 2002 and 1 October 2002 respectively the Dutch Order of the Accountants-Administrator's consultants NOvAA (Nederlandse Orde van Accountants-Administratieconsulenten) and the Royal Association of Small and Medium-sized Enterprises in the Netherlands (MKB-Nederland; Koninklijke Vereniging MKB-Nederland) ascended one member each to the Foundation's Board. NOvAA has the right to nominate one member of the auditors' delegation and MKB-Nederland has the right to nominate one member of the preparers' delegation.

NIVRA, NOvAA and the Social and Economic Council (SER; Sociaal-Economische Raad) contribute to the Foundation's budget. The Foundation also receives revenues from copyrights of the Guidelines.

The Foundation's objectives are set forth as follows in its Constitution:

1. The objective of the Foundation is to foster quality in external reporting, particularly in the annual accounts, of legal entities and other organisations in the Netherlands.
2. It seeks to achieve this objective:

1. by publishing authoritative statements and recommendations on external reporting;
2. by issuing opinions on external reporting requirements to the government and to other regulatory bodies, either of its own accord or in responses to requests.

The executive board is comprised as follows:

Chairman
-    mr. B.E.M. Wientjes (VNO-NCW)

Secretary and treasurer
-    J.P.G.M. Helderman RA (NIVRA)
-    G.A. Smit RA (NIVRA, deputy)

Other members of the Board
-    J.A.M. Ausems MFC (CNV)
-    K.I. van Splunder (CNV, deputy)
-    mevr. dr. K. Boonstra (FNV)
-    mr. P.J. Gortzak (FNV, deputy)
-    drs. R. Abma (Eumedion)
-    drs. H. Haarbosch (VBA)
-    drs. J. Vis MBA CMC RV (VBA, deputy)
-    drs. F.A. van Schaik RA AA (NOvAA)
-    mevr. mr. A.M. Arkel (NOvAA, deputy)
-    drs. L.M.L.H.A. Hermans (MKB-Nederland)
-    mr. J.G.S. Warmerdam (MKB-Nederland, deputy)

Dutch Accounting Standards Board

The activities of the Dutch Accounting Standards Board (DASB), until July 2005 known as the Council for Annual Reporting (CAR), are a continuation of those of the Tripartite Consultative Body (TCB). TCB was active from 1971 to 1981. The DASB has been appointed to act on behalf of the Foundation and assumes sole responsibility for drawing up and publishing authoritative statements, recommendations and opinions.

The DASB is made up of representatives of (1) the preparers, (2) the users and (3) the auditors of annual accounts of companies. Each constituent group consists of four members and one (facultative) constituent group staff member. The members of the DASB are appointed by the Executive Board of the Foundation after nomination by the founding organisations or by other organisations invited to do so. The independent chairman of the DASB is also appointed by the Executive Board of the Foundation for Annual Reporting. He heads the meetings of the DASB. The meetings are also attended by representatives from the Ministry of Justice and the Authority Financial Markets (the Dutch supervisor of the savings, lending, investment and insurance markets) who are not entitled to vote on Board decisions. DASB meetings are not open to public observation, nor are its minutes. Condensed minutes are published at the website short after the meeting. The DASB is staffed by a secretarial body comprising of three people; a secretary for general matters, a secretary for technical issues and an assistant secretary. The Board meets at least once every month, or otherwise as often as the Chairman, (two members of) the DASB or the Foundation requests.

The DASB is comprised as follows:

• Chairman
• -    H. de Munnik RA

Members

• Preparers' delegation
• -    A.P. den Butter RA RO CIA (chairman delegation)
• -    H.C. van den Ende AA FB
• -    W. Poldervaart MIM
• -    mr. T. van Wijngaarden
• -    drs. M.W. Noordzij (staff member)
• Users' delegation
• -    C. Offerman RA (chairman delegation)
• -    drs. M.V.C.H. Hameleers
• -    prof. dr. H.F.D. Hassink RA
• -    drs. W. Heineken RBA
• -    drs. G.W.H. Ewalts RA RC (staff member)
• Auditors' delegation
• -    drs. W.J. Schoonderbeek RA (chairman delegation)
• -    drs. G.M. van Santen RA
• -    R.A.H. Smittenberg RA
• -    H.A. Woudstra AA
• -    H.W. Verhoek RA (staff member)
• Minutes
• -    H. Strating RA
• Representatives
• -    ms. mr. drs. N. Hagemans (Ministry of Justice)
• -    A.W.J. Meershoek RA RC (Authority Financial Markets)
• Secretariat
• -    drs. C. van Capelle RA (technical issues)
• -    ms. drs. A. de Korne (general matters)
• -    Y. Çaliskan (assistant)

The Guidelines

Following the pattern established by the TCB, the DASB first publishes Draft Guidelines on new topics. The DASB seeks to ensure that the Draft Guidelines and Guidelines cover most of the questions arising in practice. For each of the topics covered, the Guidelines and Draft Guidelines proceed from the statutory regulations governing annual accounts and directors' reports as principally contained in Part 9, Book 2 of the Netherlands Civil Code. The Guidelines also incorporate the rulings of the Enterprise Chamber of the Court of Appeal at Amsterdam and of the Supreme Court where these are considered of general relevance. Also included in the various topics are the international standards adopted by the International Accounting Standards Board (IASB), except where these are not appropriate to the Dutch situation. In this way, the DASB strives to make the standards applicable to annual reporting both manageable and accessible for preparers, users and auditors of annual reports. Comments on these Draft Guidelines are studied and considered, and the drafts are revised as necessary before being published as definitive Guidelines. In adopting this approach, the DASB takes account of the experience and views of the preparers, users and auditors of annual accounts as far as possible in the preparation of Guidelines.

Where statutory provisions are involved, the appropriate references are given. By also making a distinction in the Guidelines between authoritative statements (printed bold) and recommendations, the DASB aims to reflect differences in the practical significance of the Guidelines for annual reporting. In other words, the authoritative statements printed in bold type carry extra weight. The DASB does not pretend that the authoritative statements in either the draft or the definitive Guidelines are compulsory in the way the legal requirements are. In the final analysis, it is for the Courts to decide on the merits of each case what standards are to be considered generally acceptable for a specific set of annual accounts. This implies that each company bears individual responsibility for its own annual accounts. The Guidelines and in particular the authoritative statements incorporated in them are generally conductive to providing the insight as to enable a reasonable judgment to be formed regarding the financial position and results of the company. It follows that the authoritative statements are not expected to be departed from without good reason. The DASB also believes that the recommendations and, to some extent, the Draft Guidelines will give support and direction to reporting practice.
Requirements regarding the content and form of the information to be included in the annual accounts are constantly evolving. The DASB believes that the published Guidelines will need amending from time to time in the light of this evolution. The DASB accordingly welcomes all comments arising from the use of the Guidelines. These will be given due consideration and, where necessary, the Guidelines will be amended.

Tables of contents

Each year in September two sets of Guidelines are published in Dutch. The last English version of the Guidelines is from 1998. A more recent translation has not been published, nor is a recent translation in progress.

Click here for the table of contents on a chapter level of the Dutch Accounting Standards 2008 for large and medium-sized entities.

Click here for the table of contents on a chapter level of the Dutch Accounting Standards 2008 for small entities.