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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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