Oranje face Chile on Monday evening knowing that victory will secure top spot in Group B, while the host nation kick off three hours later meaning that they will know the identity of the team they will face in the next round should they win.
"For every match FIFA have this advertisement around fair play," Van Gaal, who will take over as manager of Manchester United at the end of the tournament, is quoted as saying by the Daily Mail. "FIFA plays these tricks and it's not a good thing. It's not fair play.
"We're going to focus on a victory against Chile and I don't think that will be affected by the fact Brazil will play after us. I am just assuming [Brazil] will do their sporting duty."
Brazil currently top Group A, knowing that one point against Cameroon will see them through to the last 16.