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 open the field of possibilities; They bring hope for a freer, more egalitarian, more just society. However, in an impressive number of cases, these moments of collective excitement do not lead to ... Read more

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... Read more

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 ... Read more

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 ... Read more

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, ... Read more

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, ... Read more

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 ... Read more

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 ... Read more

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 ... Read more

From the African basement to electronic landfills, backwards from a global economy Behind every product we consume is a long chain of decisions, flows and responsibilities. From mines in Katanga to landfills in Accra, Africa lies at the heart of a system where it supplies raw materials from the world... and receives waste from them. ... Read more