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published on 10 December 2024 | reading time approx. 8 minutes
The new year 2025 holds a number of changes in store for companies that need to be considered and their impact assessed. The following explanations provide an overview of selected relevant changes in the areas of German GAAP (HGB) and IFRS accounting, group auditing, ESG reporting and auditing, IT security and governance, risk and compliance issues, thus offering a framework for preparing for the new year.
IFRS accounting
The following amendments to IFRS are mandatory for the first time for financial years beginning on or after 1 January 2025:
Dr. Bernd Keller
Partner
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Sylvia Kling
Associate Partner