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IFRS 15 prescribes the accounting for revenue from sales of goods and rendering of services to a customer. The standard applies only to revenue that arises from a contract with a customer and is effective for annual reporting periods beginning on or after 1 January...
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, the legal distinction between genuine self-employment and employment...
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 provision is a liability of uncertain timing or amount. HGB does not...