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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 provision is a liability of uncertain timing or amount. HGB does not...
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 moderate growth, persistent inflationary pressures, and a widening fiscal...
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, tax regulations and interpretative guidance issued by the IDW are...
Financial Stability Outlook 2026: Netherlands Faces Heightened Global Risks but Maintains Strong Domestic Fundamentals
The financial stability outlook for the Netherlands in 2026 remains concerning, as rising geopolitical tensions and persistent uncertainty in global economic policy continue to heighten the risk of economic and financial shocks. These developments are highlighted in...
IFRS vs. German GAAP Series: Goodwill
IFRS 3, IAS 36, and IAS 38 set out the accounting requirements for goodwill under IFRS. Under German GAAP, the core legal source for goodwill accounting is the HGB. IFRS German GAAP Goodwill Definition IFRS 3 defines goodwill as an asset representing the future...
Dutch Investor Compensation Scheme Changes as of 2026
Each year, financial institutions are required to report to De Nederlandsche Bank (DNB) under the Investor Compensation Scheme (ICS) on the investment value of their non-professional clients. With the next reporting cycle approaching, DNB has announced several...