Conceptual Consulting

We prepare your cash income statement not only in accordance with the principle of income and expenditure, but also by reviewing to look for exceptions such as the allocation of regularly recurring revenues at the fiscal year change or of depreciable investments to movable assets.



Despite the principle of congruency, even in tax accounts and commercial financial statements there is still a considerable scope for flexibility in the structuring. By taking advantage of evaluation opportunities within the approach to and evaluation of balance sheet items, SKS Steuerberatung achieves a higher profit level than the level that is associated with the tax base and this analysis will allow your financial statements prepared under commercial law to present a more positive picture for investors, lenders or stakeholders.