Overview
The accounting, reporting and sustainability standards Shillinq supports, and how the Standards policy resolves conflicts between them.
IFRS / IAS (international)
IFRS Accounting Standards issued by the IASB — the full IFRS 1-19 and IAS 1-41 list, plus key requirements for IFRS 15, IFRS 16, IAS 2 and IAS 1 / IFRS 18.
Dutch GAAP & tax
Dutch accounting standards — Title 9 Book 2 BW (the law), the Richtlijnen voor de Jaarverslaggeving (RJ), and the fiscal basis goed koopmansgebruik.
EU national GAAP & the Directive
The EU layer beneath IFRS — Accounting Directive 2013/34/EU, EU-endorsed IFRS, and the major national GAAPs (German HGB, French PCG, Italian OIC, Spanish PGC).
US GAAP (FASB ASC)
US GAAP — the FASB Accounting Standards Codification structure by Area and Topic, with key requirements for ASC 606 (revenue) and ASC 842 (leases).
Public sector (IPSAS & BBV)
Public-sector accounting — the accrual IPSAS standards (IPSASB) and the Dutch BBV (Besluit begroting en verantwoording provincies en gemeenten).
Sustainability (ESRS & IFRS S1/S2)
Sustainability reporting — the European ESRS under the CSRD and the ISSB's IFRS S1 / S2, with the 2025-2026 EU reform state.
Digital compliance (e-invoicing, SAF-T, VAT)
The additive bookkeeping-compliance layer — EN 16931, Peppol, ViDA, per-country e-invoicing mandates, SAF-T, and EU VAT.
Rule corpus (behaviour)
The granular, machine-readable bookkeeping rules derived from standards and laws — reference data that defines behaviour, not a UI.
Output & filing formats
Reporting layers on top of a chosen GAAP — ESEF & US-GAAP XBRL, SEC Reg S-X/S-K, and AICPA SSARS engagement modes.
Cross-framework comparison
Where IFRS, US GAAP, Dutch GAAP (RJ) and Dutch tax disagree — revenue, leases, inventories and development costs — the conflicts the Standards policy resolves.