The Dutch Accounting Standards Board (DASB) recently published the 2019 edition of the Standards for the Annual Report of large and medium-sized entities (“The Standards”). Unless stated otherwise, the revised Standards apply to financial years starting on or after 1 January 2020.

This factsheet provides an overview of the major changes in the Standards. It does not identify changes with respect to specific industries. In order to provide a complete overview, we start with a summary of the major changes in the Standards that came into effect for financial years starting on or after 1 January 2019. The factsheet concludes with an overview of the major changes in the Standard for small entities, which were published at the same time as the Standards for large and medium-sized entities.