A1 - Introduction, status, objectives and principles 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 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 entities 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 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 394 - Interim messages 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 institutions 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 expression 2020-13 RJ expression 2020-15 RJ expressions