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 economic and financial shocks. These developments are highlighted in...
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 Definition IFRS 3 defines goodwill as an asset representing the future...
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 the next reporting cycle approaching, DNB has announced several...