The taxation of corporate income and shareholder income in objective company valuation is complex. Taxes at company and shareholder level must always be taken into account. The exact amount and type of taxation explained in this article is decisive.
Ensuring solvency is one of the core tasks of every financial manager. Only those who precisely plan and manage their liquidity flows can sustainably survive in the market and take advantage of growth opportunities. This article shows the essential instruments of liquidity planning and their practical application in corporate management.
Where does the money come from, where does it go? As a central analytical tool, the cash flow statement provides precise answers to these elementary questions of corporate management. It makes financial flows transparent and enables effective liquidity management - a core competency for sustainable business success. This article explains the essential components of the cash flow statement and shows how auditors and financial managers can use the insights gained for well-founded decisions.
