Finance

The political history of humanity seems to be crossed by a fundamental contradiction: revolutions are born of the will to break an unjust order and to open the field of possibilities; They bring hope for a freer, more egalitarian, more just society. Yet, in an impressive number of cases, these moments of collective exaltation lead not to emancipation, but to a recomposition of domination. — in forms which are sometimes even more rigid than those which they had begun to abolish.

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The discounted cash flow method, better known as the Discounted Cash Flows (DCF) method, is one of the most widely used tools to determine the real value of a business. Its principle is simple: a company is primarily worth the money it will be able to generate in the future. The method...

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In an economy shaken by technological change, economic uncertainty and the advent of artificial intelligence, the accountant sees his scope of intervention radically changed. A consultant, analyst, information system architect and strategic vision, he became one of the pillars of enterprise development and resilience. Exploring the metamorphosis of a trade long perceived as technical, but now ...

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In the contemporary financial ecosystem, characterized by an increasing level of transparency, governance and reliability of information, auditors face a major responsibility: to deliver an opinion based on sound evidence, documented and consistent with international standards. The International Standards on Auditing (ISA) are in this regard ...

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In a context where climate transition is a major challenge for businesses, carbon credits and emission allowances now occupy a strategic place in accounts, sustainability relationships and societal accountability discourses. Yet, behind these instruments, presented as simple "carbon units", are complex mechanisms, ...

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The rise of Islamic finance in a global environment dominated by interest-based tax and banking mechanisms creates a zone of friction that accountants must now master with precision. If Islamic principles of financing: ban on the riba, real asset requirement, risk sharing, offer a coherent and ethical economic architecture, ...

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A new power map is emerging. It has nothing to do with traditional geographical boundaries, nor with the diplomatic balances inherited from past centuries. This card is invisible, silent, inscribed in the electronic circuits, the huge air-conditioned hangars where servers rumble, and in the lines of code that govern our ...

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Between the promise of technological revolution and the sudden speculation, the border becomes thinner and thinner. While the announcement of investments is in tens of billions of dollars and every technology giant claims its "revolution IA", a question arises: are we not witnessing the formation of a new bubble ...

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Anticipating the 2025 Tax Reform Senegal is about to take a major step in modernizing its tax administration: the obligation to issue electronic invoices. This reform, provided for in Finance Act 2025, will require all VAT-paying companies to issue their invoices in electronic and dematerialized form, in accordance with the ...

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