This publication provides a comprehensive and up-to-date overview of Book 2 Title 9 of the Netherlands Civil Code with respect to the annual accounts in the Netherlands.
The objective of this publication is to assist preparers, practitioners, users and other interested parties in understanding the complexities of Book 2 Title 9. The primary focus of this publication is on the annual accounts of B.V.’s and N.V.’s in the Netherlands.
Accordingly, the paramount goal is to incorporate meaningful, relevant and structured guidance with respect to the application of Book 2 Title 9. To a limited extent, relevant guidance is included for listed companies (e.g. listed N.V.’s) and certain special industries. Extensive cross references have been included to specific articles to guide the reader through the different articles and subarticles in Book 2 Title 9.
The authors of this publication are all employed by Deloitte.