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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...
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,...
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Onze Laatste Artikelen
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,...
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...
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...
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...
IFRS vs. German GAAP Series: Intangible Assets
IAS 38, which deals with Intangible assets, was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other...
Investments Set to Rise in 2026, Despite Falling Profitability and Low Business Confidence
Dutch businesses are preparing to increase their investment activity in 2026, even as profitability declines and overall sentiment remains subdued. This emerges from the latest Netherlands Business...
The EU’s Public Country-by-Country Reporting Directive: A New Era of Corporate Tax Transparency
The European Union has long positioned itself at the forefront of international efforts to enhance tax transparency. One of its most significant recent initiatives is the introduction of public...
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