The Raad voor de Jaarverslaggeving is the Dutch Accounting Standards Board. It develops and maintains the Richtlijnen voor de jaarverslaggeving, the reporting guidelines applied by Dutch entities that do not report under IFRS — which is the large majority of them. The guidelines interpret and supplement Title 9 of Book 2 of the Dutch Civil Code, and the RJ also contributes the Dutch perspective to EFRAG and the IASB.
What the RJ publishes
- The Richtlijnen voor de jaarverslaggeving, issued annually in a large and a small edition, plus an English version
- RJ-Uitingen, interim pronouncements issued between annual editions, including draft and final amendments
- Comment letters to EFRAG, the IASB and national consultations
- Guidance on sustainability reporting as it lands on Dutch entities
- Conference and outreach material for the profession
Why it matters for compliance teams
Dutch statutory accounts are prepared under the Richtlijnen, not under IFRS, and the two diverge in ways that matter for group reporting and for any transaction relying on statutory figures. RJ-Uitingen are the mechanism that changes those requirements mid-cycle, and they are easy to miss because they sit outside the annual bundle.
Seqlense DOC indexes RJ pronouncements alongside EFRAG endorsement material and the other national standard-setters, so a group with Dutch subsidiaries can see local and European reporting requirements in the same corpus.