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The size effect in business valuation – The causes and risks of higher-than-average returns from small companies

In the context of business valuation, it is always noticeable that, when compared with large companies, small companies generate higher-than-average […]

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Fines for employers for infringing documentary evidence requirements

As part of the implementation of EU Directive 2019/1152 on working conditions, the Act on Notification of Conditions Governing an Employment […]

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On the pathway to sustainability reporting – Part III: An example of its application in the SME sector

In Part I of this series of articles, we discussed the evolution of non-financial reporting towards sustainability reporting (CSR Directive) in the […]

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Information shown on an invoice – The issue of the usual commercial designation

The German VAT Act stipulates that business owners have to ensure that their invoices show the quantity and type (usual commercial designation) of the […]

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On the pathway to sustainability reporting – Part II: Opportunities and challenges for small and medium-sized companies

In the first of our series of three articles on sustainability reporting, we provided information on the legal foundations and the future changes at […]

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Accounting implications of the war in Ukraine

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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On the pathway to sustainability reporting – Part I: Current regulatory initiatives at the EU level will be implemented shortly

The EU Commission’s current proposal for a Directive has fleshed out sustainability reporting by 2023 with standards and extended the scope of […]

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Financial instruments – IBOR reform with accounting consequences under German GAAP and IFRS

LIBOR and EONIA were abolished in the course of the reform of benchmark interest rates (IBOR reform). This has implications not just for the […]

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Signing annual financial statements using a qualified electronic signature

The development towards a digitalised work environment has accelerated rapidly since the beginning of the coronavirus pandemic. This will also affect […]

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Write-ups in the case of foreign currency liabilities

Generally, foreign currency liabilities have to be measured at their value at the time when they were created (acquisition rate). Recently, the […]

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