While, in the past, sales revenue and profit were regarded as the sole criteria for economic success, these days, companies also have to be judged on […]
The effects of compound interest while building assets are mainly impacted by the tax implications. In the previous article we had a look at private […]
A provision for liabilities of uncertain timing or amount presupposes, among other things, that payment is more likely than not. According to a ruling […]
The effects of compound interest while building assets are mainly impacted by the tax implications. This report discusses the consequences of rising […]
Since 1.1.2020, businesses have had to comply with the new legal provisions of the Cash Register Anti-Tampering Ordinance (Kassensicherungsverordnung, […]
An expense will be deemed to be a pass-through expense if the business that collects and disburses such amounts merely acts as an intermediary in the […]
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 […]
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