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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...
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Onze Laatste Artikelen
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...
The Future of Banking in the Netherlands: Embracing Emerging Technologies
The banking sector in the Netherlands is on the edge of transformative change. As customer expectations evolve and technology advances, Dutch banks must rethink how they operate, interact with...
Offshore Wind in the Netherlands Faces Setback, but Opportunities Remain
The Netherlands recently encountered a significant hurdle in its offshore wind ambitions. No companies submitted bids for the Nederwiek I‑A offshore wind farm, a planned 1 GW project located...
Dutch Inflation Eases to 3.1 Percent in October as Energy Prices Stabilize
Inflation in the Netherlands slowed slightly in October, offering a glimmer of relief to households and businesses after months of persistently high prices. According to a preliminary estimate...
The Netherlands’ Fintech on the rise: How Digital Lenders Are Reshaping SME Financing
The Dutch fintech sector is experiencing remarkable growth, with new data from De Nederlandsche Bank (DNB) showing that financing via fintech platforms more than doubled between 2021 and 2024....
The Influence of Artificial Intelligence in France and the Netherlands: Opportunities, Risks, and Strategic Directions
As artificial intelligence (AI) transforms economies and reshapes societies worldwide, countries like France and the Netherlands are navigating the promise and peril of this powerful technology....
Swiss Japanese Relations: 160 Years of Friendship, Trade, and Innovation
A Longstanding Partnership The bilateral relationship between Switzerland and Japan is one of mutual respect, shared values, and deep-rooted cooperation. The two nations established official ties...
Swiss GAAP FER vs. IFRS: Finding the Right Fit for Your Business
(Text for accessibility: green sign on a blue-sky background with the word ‘standards’ on it – referring to financial standards, implicitly Swiss GAAP and IFRS) Choosing the right accounting...
Austria–Japan Bilateral Relations: A Partnership of Trade, Culture, and Mutual Respect
Economic Ties: A Growing Partnership Austria and Japan enjoy a robust economic relationship, with annual trade reaching approximately €3.22 billion. Japan remains one of Austria’s most significant...
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