In 2022, inflation accelerated markedly around the world. In view of the large number of significant consequences for businesses and consumers, the […]
The auditing standards of the Institute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) (IDW AuS) that are currently applicable […]
Large projects normally extend over longer time periods. From a financial accounting perspective, the question that arises is: in which financial year […]
In the context of business valuation, it is always noticeable that, when compared with large companies, small companies generate higher-than-average […]
In Part I of this series of articles, we discussed the evolution of non-financial reporting towards sustainability reporting (CSR Directive) in the […]
The German VAT Act stipulates that business owners have to ensure that their invoices show the quantity and type (usual commercial designation) of the […]
In the first of our series of three articles on sustainability reporting, we provided information on the legal foundations and the future changes at […]
The war in Ukraine and the massive sanctions against Russia will have a severe impact on the global economy. The question that arises here is if and […]
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