On 12 September 2025, the EU Data Act (Regulation (EU) 2023/2854) will become directly applicable across all EU Member States, including the Netherlands. This landmark regulation represents a fundamental shift in how data — particularly non-personal data — is...
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...
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...