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Freelancing Regulations and Enforcement in the Netherlands
Freelancing plays a significant role in the Dutch labour market. As of 2025, approximately 1.2 million people in the Netherlands are registered as self-employed without employees (zzp’ers). However,...
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...
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Onze Laatste Artikelen
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...
South Korean GAAP and IFRS: Convergence, ESG Integration, and the Future of Financial Reporting
Introduction South Korea’s financial reporting landscape has undergone a remarkable transformation over the past two decades. Driven by the need for global comparability, transparency, and investor...
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...
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...
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...
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...
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...
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