What moved, and when it applies.
Standard-setter amendments that change a cell in the matrix, with the effective date. Newest first.
- 2023-04-11Dutch GAAPLeases
The RJ evaluated the option to apply IFRS 16 in full instead of RJ 292 and confirmed it remains available unchanged; finalised without amendment at the RJ meeting of 17 May 2023. The effective date shown is that of the option itself (financial years from 1 January 2020), not of the evaluation.
Effective 2020-01-01 - 2020-12-23Dutch GAAPRevenue recognition
Final IFRS 15-inspired amendments to RJ 270 and RJ 221 (and RJk B13 and B5.3): identification of performance obligations, allocation of the transaction price, variable consideration, financing components, principal versus agent, warranties, licences, customer options, returns, contract modifications and presentation of project revenue as netto-omzet. The RJ expressly did not adopt IFRS 15; the RJ 270.101a option to apply IFRS 15 in full is unchanged. Effective for financial years beginning on or after 1 January 2022, earlier application permitted, prospective application to new and modified contracts allowed.
Effective 2022-01-01 - 2015-11-11Dutch GAAPIntangible assets & goodwill
Implemented Directive 2013/34/EU into BW 2 Titel 9; art. 2:386 lid 3 BW now requires goodwill and capitalised development costs to be amortised over their expected useful life and, where that life cannot be reliably estimated, over at most ten years with the reasons disclosed. The RJ's twenty-year rebuttable presumption in RJ 216 continues alongside. Mandatory for financial years beginning on or after 1 January 2016.
Effective 2016-01-01 - 2009-04-01Dutch GAAPEmployee benefits & pensions
The Council for Annual Reporting replaced the prior IAS-19-influenced model for pensions with the obligation approach, under which the employer's recognised obligation follows the financing agreement with the pension provider rather than a modelled actuarial defined benefit obligation. Effective for financial years beginning on or after 1 January 2010.
Effective 2010-01-01