Abstract
In general, financial reporting regulation emanates from legislation, often in conjunction with selfimposed standards issued by private sector institutions. In the Netherlands, the source of financial reporting regulation is its Parliament. Furthermore, in cooperation with organisations representing employers, employees and financial analysts, and with the encouragement of the Ministry of Justice, Dutch auditors participate in a financial reporting standards body known as the Council for Annual Reporting (Raad voor de Jaarverslaggeving, or RJ). Additionally, the Parliament in the Netherlands has created a special court, known as the Enterprise Chamber (Ondernemingskamer, or OK), which is responsible for administering justice in cases involving financial reporting, as well as other matters relating to the governance of Dutch companies.
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© 1999 Willem Buijink and Rob Eken
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Buijink, W., Eken, R. (1999). The Netherlands. In: McLeay, S. (eds) Accounting Regulation in Europe. Palgrave Macmillan, London. https://doi.org/10.1057/9780230512016_9
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DOI: https://doi.org/10.1057/9780230512016_9
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