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Events
Unsere aktuellen Events
IFRS vs. German GAAP Series: Provisions
IAS 37 set out the accounting requirements for provisions under IFRS. Under German GAAP, the core legal source for provisions accounting is the HGB. IAS 37 German GAAP Definition & Recognition A...
Economic Forecast for the Netherlands: Outlook for 2026
As year 2025 comes to an end, this article aims to give the latest update on the economic forecast for the Netherlands in the upcoming year. The Dutch economy is expected to navigate 2026 with...
IFRS vs. German GAAP Series: Leases
IFRS 16 deals with leases and is effective for annual periods beginning on or after 1 January 2019. Accounting for leases is not explicitly regulated under the HGB (“Handelsgesetzbuch”). Instead,...
Blog
Unsere letzten Artikel
Netherlands Strengthens Global Leadership in Semiconductors and AI
The Netherlands is stepping up its role in shaping the future of the global high-tech industry, forging stronger ties both within Europe and across Asia. From joining a Europe-wide semiconductor...
The Economic Implications of the UK-EU Reset Deal
The May 2025 “reset” between the UK and the European Union (EU) has been presented as a symbolic thaw in relations since Brexit. The Lancaster House summit, attended by senior EU figures and Prime...
EU Omnibus Update: Postponement, Simplification, and What Comes Next
Updated May 2025 – The European Union has taken significant steps to ease the sustainability reporting burden under the Corporate Sustainability Reporting Directive (CSRD), the European...
The Netherlands Ranks as Europe’s 3rd Most Innovative Country in 2025
The Netherlands has earned its place as one of Europe’s leading innovation hubs. According to the European Innovation Scoreboard (EIS) 2025, the country ranks 3rd among EU member states and 4th when...
The EU Data Act: Ushering in a New Era of Data Access and Sharing
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...
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...
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...
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...
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...
Blog
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