IFRS vs. German GAAP Series: Revenue
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 […]
2025
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 &
IFRS vs. German GAAP Series: Leases
IFRS 16 deals with leases and is effective for annual periods beginning on or after 1 January 2019. Accounting for leases is not explicitly regulated under the HGB (“Handelsgesetzbuch”). Instead,
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
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 the next
Dutch Investor Compensation Scheme Changes as of 2026 Weiterlesen »
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
IFRS vs. German GAAP Series: Intangible Assets Weiterlesen »
Investments Set to Rise in 2026, Despite Falling Profitability and Low Business Confidence
Dutch businesses are preparing to increase their investment activity in 2026, even as profitability declines and overall sentiment remains subdued. This emerges from the latest Netherlands Business Survey, compiled by
The EU’s Public Country-by-Country Reporting Directive: A New Era of Corporate Tax Transparency
The European Union has long positioned itself at the forefront of international efforts to enhance tax transparency. One of its most significant recent initiatives is the introduction of public country-by-country
The Future of Banking in the Netherlands: Embracing Emerging Technologies
The banking sector in the Netherlands is on the edge of transformative change. As customer expectations evolve and technology advances, Dutch banks must rethink how they operate, interact with clients,
The Future of Banking in the Netherlands: Embracing Emerging Technologies Weiterlesen »
Offshore Wind in the Netherlands Faces Setback, but Opportunities Remain
The Netherlands recently encountered a significant hurdle in itsoffshore wind ambitions. No companies submitted bids for the Nederwiek I‑Aoffshore wind farm, a planned 1 GW project located approximately 100 kilometresoff the
Offshore Wind in the Netherlands Faces Setback, but Opportunities Remain Weiterlesen »