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 […]
investments
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
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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
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
Offshore Wind in the Netherlands Faces Setback, but Opportunities Remain
The Netherlands recently encountered a significant hurdle in its offshore wind ambitions. No companies submitted bids for the Nederwiek I‑A offshore wind farm, a planned 1 GW project located approximately 100
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The Netherlands’ Fintech on the rise: How Digital Lenders Are Reshaping SME Financing
The Dutch fintech sector is experiencing remarkable growth, with new data from De Nederlandsche Bank (DNB) showing that financing via fintech platforms more than doubled between 2021 and 2024. Lending
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The Netherlands Ranks as Europe’s 3rd Most Innovative Country in 2025
The Netherlands has earned its place as one of Europe’s leading innovation hubs. According to the European Innovation Scoreboard (EIS) 2025, the country ranks 3rd among EU member states and
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