Abstract or Introduction
This essay is meant to give a brief overview of accounting in The Netherlands. Accounting is examined under its background in the economy, politics, auditing, legal framework and institutions involved in accounting regulations. In times of globalisation and harmonisation accounting has to be taken in consideration as an important factor. The Netherlands as a founder of the IAS and the EU was always interested in moving towards harmonisation. The Netherlands accounting system, which is unique and difficult to classify, has a good reputation world-wide.
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- Jens Gehrmann (Author), 2000, Accounting in The Netherlands, Munich, GRIN Verlag, https://www.grin.com/document/2660
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