Dutch legislation regarding financial accounts and the Guidelines of the Council on Annual Reporting (Raad voor de Jaarverslaggeving, RJ) initially relate to the individual accounts of a parent company. Consolidated financial statements generally have to be prepared for the group of entities. The consolidated financial statements are regarded by interested parties as more important than the individual accounts of the parent company. However, in legal terms, the consolidated financial statements are regarded as part of the notes on the financial statements of the parent company.
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- Palgrave Macmillan UK
- Chapter 23