For multinationals and middle market entities the like, Germany remains one of the most attractive countries to invest. As such, many investors are interested to understand the differences between the accounting principles used in their jurisdiction (usually IFRS) and the German Generally Accepted Accounting Principles (Germany GAAP). One of the most important direct investors in Germany are the Netherlands which caused us to not just compare IFRS and German GAAP but to also add the Dutch GAAP to that comparison too.
This current accounting handbook provides comprehensive insights for international investors in Germany and international acquirors of German targets who are IFRS-users – and in addition specifically for Dutch investors.
We are very pleased to present this first edition of our comparison between IFRS Standards, German GAAP and Dutch GAAP. We hope that this publication provides practical and insightful guidance for a better understanding of the main differences between IFRS Standards, German GAAP and Dutch GAAP.