Netherlands

Jan Klaassen and Thijs Hekers

Chapter Chapter 23 in Transnational Accounting, 1995, pp 2149-2184 from Palgrave Macmillan

Abstract: Abstract Dutch legislation regarding financial accounts and the Guidelines of the Council on Annual Reporting (Raad voor de Jaarverslaggeving, RJ) initially relate to the individual accounts of a parent company. Consolidated financial statements generally have to be prepared for the group of entities. The consolidated financial statements are regarded by interested parties as more important than the individual accounts of the parent company. However, in legal terms, the consolidated financial statements are regarded as part of the notes on the financial statements of the parent company.

Keywords: Balance Sheet; Parent Company; Group Company; Legal Entity; Individual Account (search for similar items in EconPapers)
Date: 1995
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_23

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349132331

DOI: 10.1007/978-1-349-13233-1_23

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().