Assessment of the presence of
a specified main business activity
Review of the (re)allocation
of expenses and revenues
Analysis of the need for additional items/subtotals
Analysis of the need for further
(dis)aggregation of information
Identification and explanation of management-defined performance measures
Updating the Chart of Accounts/mappings, and other guidelines
Ensuring data availability for amended structures and additional disclosures
Adjustment of existing IT systems/tools
for (external) reporting
Assessment of the impact on controlling, compensation agreements, and financing with covenants
Consideration of parallel projects/initiatives (e.g. CSRD,
ERP conversion, transactions, IPO)
Technical
System-side
Procedural
Management-relevant