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 360 - Cash flow statement using the direct method RJ 360 - Cash flow statement using the indirect method 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 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 RJk A1 - Introduction, status, objectives and principles RJk A2 - Accounting and valuation RJk A3 - Changes in accounting policies, changes in accounting estimates and prior period errors RJk A4 - Subsequent events RJk A6 - Publication RJk A8 - Profit allocation and processing of the loss RJk B1 - Intangible assets RJk B2 - Property, plant and equipment and investment property RJk B3 - Financial assets and consolidation RJk B4 - Inventories RJk B5 - Receivables and accrued income RJk B6 - Securities RJk B7 - Cash and cash equivalents RJk B8 - Equity RJk B9 - Liabilities RJk B10 - Provisions and contingent liabilities RJk B11 - Leasing RJk B12 - Financial instruments RJk B13 - Income statement RJk B14 - Employee benefits RJk B15 - Income tax RJk B16 - Interest RJk B17 - Government grants RJk B18 - Disclosure RJk C1 - Small non-profit organisations RJk C2 - Small fundraising organisations RJ - Common practice RJk D3 - Guidance RJ expressions RJk M1 - Micro legal entity