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Module I· HGB vs. IFRS — Structural DifferencesAdvanced
Question

When must a German company apply IFRS, and what options exist?

Answer

EU-listed groups must use IFRS for consolidated accounts. HGB standalone accounts remain important for German legal, tax, and dividend purposes.

Deep diveShow more details

Private companies may voluntarily prepare IFRS accounts for financing or sale readiness, but the official statutory base often remains HGB.

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