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European Accessibility Act 2025: New Accessibility Rules Now in Force Across the EU
On 28 June 2025, the European Accessibility Act (EAA) officially came into force across the European Union, creating harmonised accessibility requirements for a wide range of mainstream consumer products and services. The EAA is designed to improve access for people...
South Korean GAAP and IFRS: Convergence, ESG Integration, and the Future of Financial Reporting
Introduction South Korea’s financial reporting landscape has undergone a remarkable transformation over the past two decades. Driven by the need for global comparability, transparency, and investor confidence, the Korean Accounting Standards Board (KASB) has brought...
Japan Issues First-Ever Sustainability Disclosure Standards, Reaffirms Global Environmental Commitments
Japan has taken a significant step toward enhancing corporate environmental transparency and aligning with global sustainability norms. The Sustainability Standards Board of Japan (SSBJ) officially issued its inaugural Sustainability Disclosure Standards, marking a...
German GAAP (Handelsgesetzbuch – HGB) vs. IFRS: Understanding Germany’s Accounting Framework
Germany’s accounting and commercial law, embodied in the Handelsgesetzbuch (HGB) or German Commercial Code, plays a central role in shaping the financial reporting landscape for businesses operating in or with Germany. While German GAAP (HGB) and the International...
French GAAP and the 2025 Finance Act: Key Changes and What They Mean for Businesses
In an era of ever-evolving financial regulations, companies operating in France face a complex landscape shaped by both international and domestic developments. This article offers an overview of the financial reporting framework in France, the adoption of...
IFRS 2025: Key Updates and Implications for Financial Reporting
As the financial reporting landscape continues to evolve, the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) have introduced a range of new and revised pronouncements that impact financial and sustainability...