Genel

How to Prepare a 13-Week Cash Flow Forecast

Rising sales or a profitable income statement do not necessarily mean a business has enough cash available every week. Late customer payments, shorter supplier payment terms, or several large expenses falling within the same period can put pressure on daily operations. A 13-week cash flow forecast makes these timing differences visible by mapping expected cash…

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How Should Costs Be Allocated for Intra-Group Services?

Human resources, information technology, accounting, and management support services may be delivered centrally within a group of companies. While this structure can improve operational efficiency, it also requires a clear method for determining which company should bear each cost and in what proportion. Dividing total expenditure equally among group companies rarely provides a sufficient basis.…

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How Should You Evaluate Normalized EBITDA When Buying a Company?

A company’s strong recent profits do not necessarily mean it will generate the same earnings after an acquisition. Temporary income, deferred spending, or transactions with shareholders can distort the picture of operating performance. Normalized EBITDA helps assess these effects to understand the business’s earning capacity under ordinary conditions. For a buyer, the assumptions and evidence…

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How Is an Arm’s Length Interest Rate Analysis Conducted for Intragroup Loans?

Financing between group companies can help meet working capital needs or support investment. However, belonging to the same group does not mean that the interest charged can be determined solely by internal preferences. An arm’s length interest rate analysis for intragroup loans examines the financing terms that independent parties might accept under comparable circumstances. The…

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What Should You Do If Account Reconciliation Shows a Discrepancy?

When the balance in your business records differs from the amount reported by a customer or supplier, the first step is to investigate the cause. Before changing entries to make the balances match, compare account transactions prepared for the same date and currency. A missing invoice, a payment recorded on a different date or a…

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How Should Tax Calendar Tracking Be Structured for Foreign-Owned Companies?

Companies operating in Türkiye with foreign shareholders need a structured approach to managing tax declarations, payments, documentation, internal approvals, and reporting deadlines. The process can become more complex when financial information must also be communicated to shareholders, parent companies, regional finance teams, or headquarters located in different jurisdictions. A well-designed tax calendar for foreign-owned companies…

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How Should VAT Filing Periods Be Managed in Cash Flow Planning?

Rising sales do not necessarily mean that a business will have enough cash when its tax payment is due. As customers receive longer payment terms, supplier payments, payroll expenses and tax obligations may all fall within the same week. For this reason, VAT filing periods should be considered alongside collection and payment schedules as well…

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How Does the SSI Debt Deferral Process Affect Companies’ Short-Term Financial Planning?

When social security premium obligations cannot be paid on time, the issue extends beyond late-payment costs. Accumulated debt can simultaneously affect working capital, supplier payments, payroll budgets, and financing decisions. SSI debt deferral can spread an eligible overdue liability across an approved payment period, replacing a large immediate cash outflow with more manageable installments. However,…

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How Do e-Document and e-Invoice Processes Reduce Companies’ Tax Compliance Risk?

Electronic documents make the entire record chain—from issuing a commercial document and posting it to the accounting system to declaring and presenting it during an audit—more traceable. Properly structured e-Invoice processes enable invoices to be created in the required format, delivered securely to recipients, and retained centrally. This structure significantly reduces tax compliance risk arising…

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What Financial Preparations Should Companies Make When Checking Whether They Are Subject to Independent Audit in 2026?

A company’s independent audit obligation should not be evaluated through a single inquiry performed shortly before year-end. Total assets, annual net sales revenue and employee numbers must be compared across the relevant accounting periods. Subsidiaries, associates and intragroup transactions must also be reflected correctly in the calculation. When conducting a 2026 independent audit assessment, the…

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