- Thematic practical analysis.
- Accounting differences.
- General principles of expense deduction, productivity and autonomy of expenses.
- Appropriate expense justifications and payment methods.
- Expenses for salaries, transportation, accommodation, events, cars, telecommunication, advertising, real estate, insurance, board members, interest, fines, donations, entertainment expenses, personal consumer expenses, gifts, grants, etc.
- In-kind compensation, losses. Provisions. Depreciation. Doubtful customers.
- Combined interpretation of provisions based on case law, decisions, and circulars.
- Detailed alphabetical and thematic index.