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Sustainability reporting - A step-by-step guide

The EU passed the so-called Corporate Sustainability Reporting Directive (CSRD) with a view to improving and further developing sustainability […]

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Measuring goodwill in times of inflation and a turnaround in interest rates

Against a background of persistent inflation and higher interest rates, the question of the real value of the goodwill on a balance sheet has gained […]

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Employee shares – Changes due to the German Future Financing Act

Many employers try to create motivation and retention incentives for employees via attractive remuneration packages that go beyond traditional salary […]

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Determination of profit – Requirements for the recognition of deferred income

The Federal Fiscal Court (Bundesfinanzhof, BFH) recently considered the criteria for creating a deferred income item for period-related services.

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Discounting a purchase price paid in instalments – Interest and income from capital assets

When an item that forms part of private assets is sold and the claim for payment of the purchase price is deferred for the long term – i.e. longer […]

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Large-scale project planning – the construction of a logistics centre

When planning large-scale projects – such as the construction of a logistics centre -, besides structural engineering and logistical aspects etc., […]

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Maintaining two households – Costs for a parking space included in the accommodation costs?

If the place of residence and the place of work are far apart from each other it sometimes makes sense to rent a second home at the workplace […]

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Non-sequential invoice numbers could justify estimates of additional income

If the place of residence and the place of work are far Invoice numbers generally have to be assigned sequentially. As the Federal Fiscal Court […]

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Large-scale project planning – the construction of a logistics centre

When planning large-scale projects - such as the construction of a logistics centre -, besides structural engineering and logistical aspects etc., […]

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M&A in times of crisis – Current trends and challenges in respect of corporate transactions

A pandemic, war and inflation – over the past months, these crises and the resulting effects have severely stifled the previously booming M&A market. […]

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Implementation of ESG standards at DAX companies

The adoption of the Corporate Sustainability Reporting Directive (CSRD) and its specification in the European Sustainability Reporting Standards […]

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EU Commission presents SME Relief Package

Small and medium-sized enterprises (SMEs) are a key driver of Europe’s green and digital transitions. For this reason, the EU Commission wants to […]

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Monetary policies of central banks as a key factor affecting business financing

High inflation rates are currently hampering economies overall throughout the world. In Germany, the inflation rate in November 2022 was 8.8%, which […]

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New requirements for the audit of IT systems in accordance with ISA DE 315

The requirements of a new auditing standard are creating challenges for auditors and therefore, indirectly, also for their clients. The ISA DE 315 […]

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Business intelligence solutions for enhanced business process monitoring

In the present digital era, businesses are generating vast amounts of data that provide valuable insights and can enable informed decision-making. […]

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Determining ‘fair’ business value – Adjustments for heightened uncertainty

Business valuation already previously frequently resulted in arguments about the ‘correct’ or ‘fair’ value. In our times of war in Ukraine, high […]

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Shorter useful life – How faster tax depreciation of real estate can be achieved

Fixed tax depreciation rates based on standardised useful lives mean that real estate users have only limited scope to provide proof of an actual […]

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ESG reporting – Measuring non-financial performance on the basis of the Women’s Career Index (Frauen-Karriere-Index, FKI)

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 […]

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Building assets with ETFs in an asset management GmbH [limited liability company] as opposed to private assets (Part 2)

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 […]

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Employee bonuses where there is no legal entitlement – A provision is nevertheless possible

A provision for liabilities of uncertain timing or amount presupposes, among other things, that payment is more likely than not. According to a ruling […]

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