Dutch Accountancy Standards

Dutch Accountancy Standards 

Definitions relating to amendments to title 9 Book 2 of the Netherlands Civil Code and the related decrees are stipulated in the Dutch language.

Value Terms

Definitions of Value Concepts of Plant and Machinery

Replacement Value

Definitions of Value Concepts of Plant and Machinery

Fair value (IFRS13)

Definitions of Value Concepts of Plant and Machinery

Equitable Value