Explore my content on cross- border accounting, US IPO readiness for European companies, and GAAP conversion
November 6, 2026
Converting German GAAP to US GAAP is a re-measurement of the HGB accounts, not a reformatting exercise. The numbers usually change in seven areas: provisions, pensions, inventory write-downs, development costs and goodwill, deferred tax, revenue under ASC 606 and leases under ASC 842. A German company needs this conversion when it takes on US investors, […]
Read more →October 30, 2026
FRS 102 vs US GAAP compared area by area: revenue, leases, tax, credit losses, software, goodwill and share options, updated for the 2026 FRS 102 changes.
Read more →October 23, 2026
ISA audit vs PCAOB audit for European companies: re-audited years, SOX 404, EGC relief and the independence rules that start a year before you file.
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