The Dutch Housing Crisis is a topic that became known at an European level already. Today’s article aims to present the current situation, as well as a practical exemple of the city of Amsterdam. The Dutch government needs to significantly increase its annual...
In general, the main difference between the accounting regulations of IFRS and German GAAP is that IFRS focusses on investor protection while German GAAP always sees the protection of creditors as their highest priority. The primary measurement basis under both...
The third set of requirements introduced by the new IFRS 18 is detailed below: More useful grouping of information in the financial statements (aggregation and disaggregation) Investor analysis of companies’ performance is hampered if the information provided by...