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Impairment of accounts receivable on the balance sheet: how to get your bearings

Definition • May 13, 2025

Impairment of accounts receivable on the balance sheet: how to get your bearings

Impairment of accounts receivable on the balance sheet: an essential adjustment item on the corporate balance sheet. But what are they really? Why are they so important? What is the tax issue related to their accounting? In our article you will find the ABC on this topic. We also explain how to secure a receivable through the guarantee fund.

The advance invoice: a special case of billing

Definition • May 13, 2025

The advance invoice: a special case of billing

The advance invoice: what is it and in what cases is it issued? The law does not provide for the issuance of an invoice before payment is made. Does the advance invoice have reason to exist then? IF yes, when should it be issued? The answer in our article.

Leverage calculation: how is it performed?

Tip • May 13, 2025

Leverage calculation: how is it performed?

Leverage is an extremely effective tool for calculating corporate debt. The right calculation of this indicator can enable excellent gains in stock and financial markets. But how is the calculation of leverage carried out? Steb by step explanation with concrete examples of application. We also mention all the advantages and risks that such a practice can present.

What you should know about accounting equation: Examples, formula, and explanation

Definition • May 11, 2025

What you should know about accounting equation: Examples, formula, and explanation

Are you looking for the accounting equation examples? You don’t know where to start? Discover what accounting equation examples are, the formula, and the expanded version of the accounting equation in this article!

Why electronic invoicing is an opportunity for flat-rate taxpayers

Word from the expert • May 10, 2025

Why electronic invoicing is an opportunity for flat-rate taxpayers

Why is electronic invoicing important for flat-rate taxpayers? A great topical question answered by Daniele Ratti, CEO of Invoices in the Cloud. This and more in his exclusive interview on Appvizer

How to declare tax for small business? Here is the answer!

Tip • May 10, 2025

How to declare tax for small business? Here is the answer!

Small businesses represent a unique case for the tax system. Discover how to declare tax for small businesses, what taxes they have to declare, how to file income tax and the best practices here.