Accounting standards

A comparison of IFRS, US GAAP and Belgian GAAP - January 2016

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PwC

A three-way comparison of IFRS, US GAAP and Belgium GAAP. It considers authoritative pronouncements and other developments under IFRS and US GAAP through June 1, 2015 and Belgian GAAP rules in force as at 31 August 2015. Requires free registration to access.

Financial reporting framework in Belgium

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Deloitte

Updates on accounting standards in Belgium, from Deloitte's IAS Plus service.

IFAC profile: Belgium

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IFAC

Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Use of IFRS standards by jurisdiction: Belgium

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IFRS Foundation

Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

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Accountancy associations and groups

For regional organisations and networks, see our list of international accountancy bodies.

Guides and resources

Central Balance Sheet Office

National Bank of Belgium

Office of the National Bank of Belgium responsible for collecting and handling annual accounts for legal entities active in the country. It offers guidance in English on company size criteria, drawing up accounts and filing procedures.

How is the European accountancy profession organised?

Accountancy Europe

Survey of the structure and organisation of the accountancy profession across Europe. The interactive map shows you how individual countries regulate or supervise the profession. An accompanying publication, 'How is access to the European accountancy profession regulated?' is also available - this focuses particularly on the audit profession.

Overview of the profession in Belgium

Accountancy Europe

Profile of the structure and organisation of the accountancy profession in Belgium. The profile compares the status of different professional titles and shows whether they are restricted titles, which are reserved activities and authorisations, and whether they are regulated or supervised. It also lists the necessary qualifications and requirements to work in Belgium, such as registration costs and insurance, and gives basic statistics on the number of qualified professionals and trainees there.

Terms of use

Databases

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

International Corporate Procedures (Lexis+)

This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

Joining ICAEW

IBR-IRE members can join ICAEW through the recognition offered under Professional Accountancy Education Europe (PAEE).

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Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Explore more country resources

Browse resources on over 170 countries and territories, including economic forecasts, guides to doing business and information on the tax climate in each jurisdiction.

Accounting by country or territory

Find resources on accounting practices and standards internationally.

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Doing business in…

Explore the key issues for doing business abroad, from setting up a business to help on importing and exporting.

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Tax by country or territory

Resources on taxation across the world, including double tax treaties and local tax guides.

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Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.