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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...
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Onze Laatste Artikelen
Sustainability Updates
As the first quarter of 2025 is coming to an end, today’s article aims to delve into the latest updates regarding sustainability. New Regulations for a More Sustainable and Competitive Packaging...
Comparing Taxation in Germany and Japan
Tax policies play a crucial role in shaping business environments and economic growth. Germany and Japan, both highly developed economies, implement distinct tax systems with varying corporate,...
Latest Amendments to IFRS: Key Updates to IAS 21, IFRS 9, and IFRS 7
The International Accounting Standards Board (IASB) has introduced significant amendments to the International Financial Reporting Standards (IFRS), impacting financial reporting practices...
The Role of Foreign Investments in the Dutch Economy: From Volume to Value
The Dutch economy is deeply intertwined with the rest of the world. A significant portion of the country’s prosperity stems from international trade, cooperation, and investments by foreign...
Key Regulatory and Tax Changes in the Netherlands for 2025
With the year just starting, several new rules and regulations will come into effect in the Netherlands, impacting individuals and businesses alike. Today’s article gives a comprehensive overview of...
Cyber Security: The Netherlands
With technology and especially AI playing a major role in every domain nowadays, cyber security has become a topic of high interest among organizations. As cyber-attacks are also increasing,...
The Evolving ESG and Sustainability Landscape: Trends and Challenges for 2025
The year 2024 witnessed significant developments in the environmental, social, and governance (ESG) and sustainability landscape. As we step into 2025, these dynamics are expected to intensify,...
Economic forecast 2025: Germany
As a continuation of last week’s topic, today’s article focuses on the 2025 economic forecast for Germany. Germany, long regarded as Europe’s economic powerhouse, faces a challenging period marked...
Economic forecast 2025: France
As a continuation of last week’s topic, today’s article focuses on economic forecast for France. France’s economic performance was expected to remain resilient in 2024, supported by public...
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