IDEAS home Printed from https://ideas.repec.org/a/arh/jmabec/v100y2026i1p23-26.html

Verankering van de RJ-richtlijnen in Titel 9 is niet in het publiek belang

Author

Listed:
  • Gert-Peter den Hollander

    (Everest Advies, Bilthoven, Netherlands)

Abstract

Kwalitatief hoogwaardige principle-based jaarrekeningwetgeving voldoet tenminste aan de eisen zoals opgenomen in de EU-richtlijn, is parlementair getoetst en goedgekeurd, en leidt niet tot overmatige belasting van ondernemingen. De RJ-richtlijnen voldoen niet aan die criteria. Derhalve is wettelijke verankering van de RJ-richtlijnen in Titel 9 niet in het publiek belang.

Suggested Citation

  • Gert-Peter den Hollander, 2026. "Verankering van de RJ-richtlijnen in Titel 9 is niet in het publiek belang," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 100(1), pages 23-26, February.
    • Handle: RePEc:arh:jmabec:v:100:y:2026:i:1:p:23-26
    DOI: 10.5117/mab.100.171914
    as

    Download full text from publisher

    File URL: https://mab-online.nl/article/171914/
    Download Restriction: no
    File URL: https://libkey.io/10.5117/mab.100.171914?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arh:jmabec:v:100:y:2026:i:1:p:23-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Teodor Georgiev (email available below). General contact details of provider: https://mab-online.nl/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.