An overview of differences between Dutch Accounting Standards and IFRS

In this essay Robin Lintjens,Assistant-Professor Financial Accounting at Nyenrode Business University, will highlight differences between International Financial Reporting Standards (IFRS) and Dutch Accounting Standards (DAS). As several professional publications provide a detailed overview of key differences between IFRS and DAS, mostly per topic, he will focus on providing an overview of differences in the overall approach and the strictness of the standards.