A1 - Introduction, status, objectives and principles
A2 - Accounting and valuation
A3 - Changes in accounting policies, changes in accounting estimates and prior period errors
A4 - Subsequent events
A6 - Publication
A8 - Profit allocation and processing of the loss
B1 - Intangible assets
B2 - Property, plant and equipment and investment property
B3 - Financial assets and consolidation
B4 - Inventories
B5 - Receivables and accrued income
B6 - Securities
B7 - Cash and cash equivalents
B8 - Equity
B9 - Liabilities
B10 - Provisions and contingent liabilities
B11 - Leasing
B12 - Financial instruments
B13 - Income statement
B14 - Employee benefits
B15 - Income tax
B16 - Interest
B17 - Government grants
B18 - Disclosure
C1 - Small non-profit organisations
C2 - Small fundraising organisations
D3 - Guidance
M1 - Micro legal entity
RJ 100 - Introduction
RJ 110 - Objectives and principles
RJ 115 - Criteria for inclusion and disclosure of data
RJ 120 - Policies of pricing
RJ 121 - Impairment of non-current assets
RJ 122 - Policies for foreign currency translation
RJ 135 - General policies for determining the result
RJ 140 - Changes in accounting policies
RJ 145 - Changes in accounting estimates
RJ 150 - Prior period errors
RJ 160 - Subsequent events
RJ 170 - Gone concern and serious doubts about the ability to continue as a going concern
RJ 190 - Other general stipulations
RJ 210 - Intangible assets
RJ 212 - Property, plant and equipment
RJ 213 - Investment properties
RJ 214 - Financial assets
RJ 215 - Joint ventures
RJ 216 - Mergers and acquisitions
RJ 217 - Consolidation
RJ 220 - Inventories
RJ 221 - Construction contracts
RJ 222 - Receivables
RJ 224 - Other current assets
RJ 226 - Marketable Securities
RJ 228 - Liquid assets
RJ 240 - Equity
RJ 252 - Provisions, off-balance sheet commitments and off-balance sheet assets
RJ 254 - Liabilities
RJ 258 - Accruals and deferred income
RJ 265 - Statement of comprehensive income
RJ 270 - Profit and loss account
RJ 271- Employee benefits
RJ 272 - Income taxes
RJ 273 - Interest expenses
RJ 274 - Government subsidies
RJ 275 - Share-based payments
RJ 290 - Financial instruments
RJ 292 - Leasing
RJ 300 - Function and classification
RJ 315 - Exemptions for medium-sized legal entities
RJ 330 - Related parties
RJ 340 - Earnings per share
RJ 345 - Discontinued operations
RJ 350 - Segmented information
RJ 360 - Cash flow statement
RJ 390 - Other information to be included in the notes
RJ 396 - Publication
RJ 400 - Management report
RJ 404 - Remuneration report and remuneration report
RJ 405 - Report of the supervisory board
RJ 410 - Other information
RJ 420 - Profit appropriation, processing loss
RJ 430 - Key figures, key ratios and multiannual overviews
RJ 600 - Banks
RJ 605 - Insurance companies
RJ 610 - Pension funds
RJ 611 - Premium Pension Institutions
RJ 615 - Investment entities
RJ 620 - Cooperatives
RJ 630 - Commercial foundations and associations
RJ 640 - Non-profit organisations
RJ 645 - Approved organisations for public housing
RJ 650 - Fundraising organisations
RJ 655 - Healthcare institutions
RJ 660 - Educational institutions
RJ 920 - Profit appropriation, processing loss
RJ 921 - Handbook for applying IAS 19R in the Dutch pension environment
RJ - Common practice
RJ expressions