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South Korean GAAP and IFRS: Convergence, ESG Integration, and the Future of Financial Reporting

South Korean GAAP and IFRS: Convergence, ESG Integration, and the Future of Financial Reporting

door Michael | aug 12, 2025 | Nieuws

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 confidence, the Korean Accounting Standards Board (KASB) has brought...
German GAAP (Handelsgesetzbuch – HGB) vs. IFRS: Understanding Germany’s Accounting Framework

German GAAP (Handelsgesetzbuch – HGB) vs. IFRS: Understanding Germany’s Accounting Framework

door Michael | jul 29, 2025 | Nieuws

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

French GAAP and the 2025 Finance Act: Key Changes and What They Mean for Businesses

door Michael | jul 22, 2025 | Nieuws

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...
Overview of Financial Reporting and Auditing Framework in Japan

Overview of Financial Reporting and Auditing Framework in Japan

door Michael | jul 8, 2025 | Nieuws

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...

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