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Netherlands

In: Transnational Accounting

Author

Listed:
  • Jan Klaassen
  • Thijs Hekers

Abstract

The development of financial accounting and reporting in the Netherlands is only partly explained by developing legislation concerning financial reporting. The first legal requirements concerning financial reporting were set out in the Commercial Code of 1929. That code, however, contained only one article concerning annual financial statements. Among its provisions was a general clause concerning valuation. The law required the application of sound business practices. Some very broad rules concerning the system of headings within the balance sheet were also included.

Suggested Citation

  • Jan Klaassen & Thijs Hekers, 1995. "Netherlands," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 2049-2147, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_22
    DOI: 10.1007/978-1-349-13233-1_22
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