Netherlands

Jan Klaassen and Thijs Hekers

Chapter Chapter 22 in Transnational Accounting, 1995, pp 2049-2147 from Palgrave Macmillan

Abstract: 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.

Keywords: Balance Sheet; Supervisory Board; Civil Code; Legal Entity; Historical Cost (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_22

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DOI: 10.1007/978-1-349-13233-1_22

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