Nieuws en Hulpbronnen
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...
EU Omnibus I
President of the European Commission, Ursula von der Leyen said: "Simplification promised, simplification delivered! We are presenting our first proposal for far-reaching simplification. EU companies will benefit from streamlined rules on sustainable finance...
Overview of Financial Reporting and Auditing Framework in Japan
In Japan, the general framework for financial reporting, including the frequency, structure, and content of financial statements, is primarily governed by two key legislations: the Companies Act of 2005—which replaced parts of the earlier Commercial Code of 1993—and...
Sustainability Agenda 2025
The year 2025 was expected to mark significant progress on the global sustainability front. Instead, it has begun with considerable headwinds. A rise in geopolitical instability, a noticeable political shift to the right in several regions, and delays from fast-moving...