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The Netherlands

In: Accounting Regulation in Europe

Author

Listed:
  • Willem Buijink
  • Rob Eken

Abstract

In general, financial reporting regulation emanates from legislation, often in conjunction with selfimposed standards issued by private sector institutions. In the Netherlands, the source of financial reporting regulation is its Parliament. Furthermore, in cooperation with organisations representing employers, employees and financial analysts, and with the encouragement of the Ministry of Justice, Dutch auditors participate in a financial reporting standards body known as the Council for Annual Reporting (Raad voor de Jaarverslaggeving, or RJ). Additionally, the Parliament in the Netherlands has created a special court, known as the Enterprise Chamber (Ondernemingskamer, or OK), which is responsible for administering justice in cases involving financial reporting, as well as other matters relating to the governance of Dutch companies.

Suggested Citation

  • Willem Buijink & Rob Eken, 1999. "The Netherlands," Palgrave Macmillan Books, in: Stuart McLeay (ed.), Accounting Regulation in Europe, chapter 9, pages 237-269, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-51201-6_9
    DOI: 10.1057/9780230512016_9
    as

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