{"id":11331,"date":"2025-11-13T10:17:17","date_gmt":"2025-11-13T09:17:17","guid":{"rendered":"https:\/\/www.ics-adminservice.de\/news\/"},"modified":"2026-04-14T09:54:46","modified_gmt":"2026-04-14T07:54:46","slug":"news","status":"publish","type":"page","link":"https:\/\/www.ics-adminservice.de\/en\/news\/","title":{"rendered":"News &#8211; The ICS Journal"},"content":{"rendered":"<section class=\"l-section wpb_row us_custom_017f729d height_medium full_height valign_center\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"g-cols wpb_row via_grid cols_2 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default reversed stacking_default\" style=\"--columns-gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div 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(\/figma)--&gt;\"><\/span><span>We optimize your processes <\/span><span>digitally and reliably \u2013 so that your company grows faster, more securely <\/span><span>and measurably.<\/span><\/p>\n<\/div><\/div><div class=\"w-separator size_medium\"><\/div><div class=\"w-btn-wrapper align_none\"><a class=\"w-btn us-btn-style_3 arrowlink\" href=\"https:\/\/www.ics-adminservice.de\/en\/contact\/#gform_1\"><span class=\"w-btn-label\">Book an initial consultation<\/span><\/a><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_07b2a923 has_text_color\"><div class=\"wpb_wrapper\"><h1>News &#8211; The ICS Journal<\/h1>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-image us_custom_4ea3ae36 align_none\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.ics-adminservice.de\/nvii-content\/uploads\/pfeil_runter.svg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:0rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"g-cols wpb_row via_grid cols_1-2 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\" style=\"--columns-gap:0rem;\"><div class=\"wpb_column vc_column_container us_custom_4e9cf035 squarebox\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h3><span>The ICS Journal<\/span><\/h3>\n<\/div><\/div><div class=\"w-separator size_medium\"><\/div><div class=\"wpb_text_column us_custom_a6ceb248\"><div class=\"wpb_wrapper\"><p><span>News, expertise and first-hand insights.<\/span><\/p>\n<\/div><\/div><div class=\"w-separator size_medium\"><\/div><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p><span>Here we share what moves us: industry insights, company news and trends in payroll, accounting and consulting. Short, well-founded and always relevant to your success. <\/span><\/p>\n<\/div><\/div><div class=\"w-separator size_medium\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-grid us_post_list type_grid layout_135 cols_1 preload_style_spinner\" id=\"us_post_list_h5f3\" style=\"--columns:1;--gap:1.5rem;\"><style>.layout_135 .w-grid-item-h{background:var(--color-subfooter-bg)}.layout_135 .usg_post_image_1{min-width:50%!important}.layout_135 .usg_post_date_1{color:var(--color-header-middle-text-hover)!important;font-size:16px!important}.layout_135 .usg_post_taxonomy_1{color:var(--color-header-middle-text-hover)!important;font-size:16px!important}.layout_135 .usg_post_content_1{margin-top:1rem!important;margin-bottom:1rem!important}@media (min-width:1025px) and (max-width:1380px){.layout_135 .usg_vwrapper_1{padding-right:1rem!important}}@media (min-width:769px) and (max-width:1024px){.layout_135 .usg_vwrapper_1{padding-right:1rem!important}}@media (max-width:768px){.layout_135 .usg_vwrapper_1{padding:1rem!important}}<\/style><div class=\"w-grid-list\">\t<article class=\"w-grid-item size_1x1 post-12044 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting category-finance-accounting category-human-resources category-news category-outsourcing category-payroll tag-accounting tag-accounting-outsourcing tag-business-process-outsourcing tag-payroll-2 tag-payroll-accounting-3\" data-id=\"12044\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-hwrapper usg_hwrapper_1 align_none valign_middle stack_on_mobiles\" style=\"--hwrapper-gap:2.5rem\"><div class=\"w-post-elm post_image usg_post_image_1 has_ratio\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/why-cfos-are-increasingly-relying-on-outsourced-accounting-2\/\" aria-label=\"Payroll rethought: Why companies need to strategically realign their payroll accounting today\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/www.ics-adminservice.de\/nvii-content\/uploads\/ics-payroll-home-page-1024x576.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"Payroll rethought. Our blog in March\" \/><\/a><div style=\"padding-bottom:100%\"><\/div><\/div><div class=\"w-vwrapper usg_vwrapper_1 align_none valign_middle\" style=\"--vwrapper-gap:1rem\"><time class=\"w-post-elm post_date usg_post_date_1 has_text_color entry-date published\" datetime=\"2026-03-12T10:12:47+01:00\">12. March 2026<\/time><div class=\"w-post-elm post_taxonomy usg_post_taxonomy_1 has_text_color style_simple color_link_inherit\"><a class=\"term-372 term-accounting\" href=\"https:\/\/www.ics-adminservice.de\/en\/category\/accounting\/\">Accounting<\/a><b>, <\/b><a class=\"term-197 term-finance-accounting\" href=\"https:\/\/www.ics-adminservice.de\/en\/category\/finance-accounting\/\">Finance &amp; Accounting<\/a><b>, <\/b><a class=\"term-210 term-human-resources\" href=\"https:\/\/www.ics-adminservice.de\/en\/category\/human-resources\/\">Human Resources<\/a><b>, <\/b><a class=\"term-222 term-news\" href=\"https:\/\/www.ics-adminservice.de\/en\/category\/news\/\">News<\/a><b>, <\/b><a class=\"term-374 term-outsourcing\" href=\"https:\/\/www.ics-adminservice.de\/en\/category\/outsourcing\/\">Outsourcing<\/a><b>, <\/b><a class=\"term-386 term-payroll\" href=\"https:\/\/www.ics-adminservice.de\/en\/category\/payroll\/\">Payroll<\/a><\/div><h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/why-cfos-are-increasingly-relying-on-outsourced-accounting-2\/\">Payroll rethought: Why companies need to strategically realign their payroll accounting today<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">The world of work is changing faster than ever before: new legal requirements, technological leaps and the increasing shortage of&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/why-cfos-are-increasingly-relying-on-outsourced-accounting-2\/\"><span class=\"w-btn-label\">Read article<\/span><\/a><\/div><\/div>\t\t<\/div>\r\n\t\t\t<\/article>\r\n<\/div><div class=\"g-loadmore hidden\"><div class=\"g-preloader type_1\"><div><\/div><\/div><\/div><div class=\"w-grid-list-json hidden\" onclick='return {&quot;max_num_pages&quot;:0,&quot;paginationBase&quot;:&quot;page&quot;,&quot;pagination&quot;:&quot;none&quot;,&quot;paged&quot;:1,&quot;ajaxData&quot;:{&quot;action&quot;:&quot;us_ajax_post_list&quot;,&quot;meta_type&quot;:&quot;post&quot;,&quot;object_id&quot;:0,&quot;template_vars&quot;:{&quot;shortcode_base&quot;:&quot;us_post_list&quot;,&quot;paged&quot;:1,&quot;max_num_pages&quot;:0,&quot;no_results&quot;:false,&quot;us_post_content_design_css&quot;:[],&quot;found_posts&quot;:0,&quot;per_page&quot;:1,&quot;items_count&quot;:1,&quot;orderby_random_seed&quot;:null,&quot;source&quot;:&quot;all&quot;,&quot;custom_field_name&quot;:&quot;&quot;,&quot;ids&quot;:&quot;&quot;,&quot;post_type&quot;:&quot;post&quot;,&quot;attachment_ids&quot;:null,&quot;include_post_thumbnail&quot;:0,&quot;post_author&quot;:&quot;any&quot;,&quot;post_author_ids&quot;:&quot;&quot;,&quot;apply_url_params&quot;:0,&quot;ignore_sticky_posts&quot;:1,&quot;exclude_children&quot;:0,&quot;exclude_current_post&quot;:1,&quot;exclude_prev_posts&quot;:0,&quot;exclude_past_events&quot;:0,&quot;enable_items_offset&quot;:0,&quot;items_offset&quot;:&quot;1&quot;,&quot;tax_query_relation&quot;:&quot;none&quot;,&quot;tax_query&quot;:[{&quot;operator&quot;:&quot;IN&quot;,&quot;taxonomy&quot;:&quot;category&quot;,&quot;terms&quot;:&quot;&quot;,&quot;include_children&quot;:0}],&quot;meta_query_relation&quot;:&quot;none&quot;,&quot;meta_query&quot;:[{&quot;key&quot;:&quot;custom_field_name&quot;,&quot;compare&quot;:&quot;=&quot;,&quot;value&quot;:&quot;&quot;}],&quot;orderby&quot;:&quot;date&quot;,&quot;orderby_custom_field&quot;:&quot;&quot;,&quot;orderby_custom_type&quot;:0,&quot;order_invert&quot;:&quot;1&quot;,&quot;show_all&quot;:0,&quot;quantity&quot;:&quot;1&quot;,&quot;posts_per_archive_page&quot;:0,&quot;no_items_action&quot;:&quot;message&quot;,&quot;no_items_message&quot;:&quot;No 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class=\"l-section wpb_row height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_3 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><form class=\"w-filter for_list state_desktop us-field-style_1 inputstyle layout_hor items_1 mod_default align_none elm_index_1 change_url_params scroll_to_list\" action style=\"--items-gap:1.5em;\" onsubmit=\"return false;\" onclick='return {&quot;mobileWidth&quot;:600}'><div class=\"w-filter-list\"><div class=\"w-filter-list-title\">Filters<\/div><button class=\"w-filter-list-closer\" type=\"button\" title=\"Close\" aria-label=\"Close\"><\/button><div class=\"w-filter-item number_1 type_checkbox has_search_field values_as_btn btns_in_row_auto\" data-name=\"category\"><div class=\"w-filter-item-title\">Category<\/div><a class=\"w-filter-item-reset\" href=\"#\" title=\"Reset\"><span>Reset<\/span><\/a><div class=\"w-filter-item-content\"><div class=\"w-filter-item-search\"><input name=\"search_values\" type=\"text\" autocomplete=\"off\" placeholder><i class=\"fas fa-search\"><\/i><\/div><div class=\"w-filter-item-values\"><div class=\"w-filter-item-value w-btn us-btn-style_4 arrowlink\" data-value=\"news\"><label><input type=\"checkbox\" value=\"news\" name=\"category\"><span class=\"w-filter-item-value-label\">News<\/span><\/label><\/div><div class=\"w-filter-item-value w-btn us-btn-style_4 arrowlink\" data-value=\"accounting\"><label><input type=\"checkbox\" value=\"accounting\" name=\"category\"><span class=\"w-filter-item-value-label\">Accounting<\/span><\/label><\/div><div class=\"w-filter-item-value w-btn us-btn-style_4 arrowlink\" data-value=\"news-2\"><label><input type=\"checkbox\" value=\"news-2\" name=\"category\"><span class=\"w-filter-item-value-label\">News<\/span><\/label><\/div><\/div><div class=\"w-filter-item-message hidden\">No results found.<\/div><\/div><\/div><\/div><div class=\"w-filter-list-panel\"><button class=\"w-btn w-filter-button-submit us-btn-style_1 arrowlink\" type=\"button\"><span class=\"w-btn-label\">Apply<\/span><\/button><\/div><style>@media( max-width:600px ){.w-filter.state_desktop.elm_index_1 .w-filter-list,.w-filter.elm_index_1 .w-filter-item-title>span{display:none!important}.w-filter.elm_index_1 .w-filter-opener{display:inline-block}}<\/style><button class=\"w-filter-opener\" type=\"button\" style=\"--badge-bg-color:#fff;--badge-color:black;\"><span>Filters<\/span><\/button><\/form><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-search for_list layout_simple us-field-style_1 inputstyle iconpos_right live_search change_url_params\"><form class=\"w-form-row for_text\" role=\"search\" method=\"get\"><div class=\"w-form-row-field\"><input aria-label=\"Search\" name=\"list_search\" placeholder=\"Search\" type=\"text\" value\/><\/div><button class=\"w-search-reset\" type=\"button\" aria-label=\"Reset\"><\/button><button aria-label=\"Search\" class=\"w-search-form-btn w-btn\" type=\"submit\" style=\"--icon-size:18px;\"><i class=\"fas fa-search\"><\/i><\/button><\/form><div class=\"w-search-message hidden\"><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><form  class=\"w-order for_list width_full us-field-style_1 inputstyle change_url_params scroll_to_list\" action method=\"post\" onsubmit=\"return false;\"><div class=\"w-order-select\"><select  id=\"us_list_order_qf41\" name=\"list_order\" aria-label=\"Order\"><option value=\"\">Default<\/option><option value=\"date\">Date of creation<\/option><option value=\"title\">Title<\/option><\/select><\/div><\/form><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_medium\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-grid us_post_list type_grid layout_329 stelleitemgrid cols_3 pagination_load_on_scroll preload_style_spinner\" id=\"us_post_list_k1da\" style=\"--columns:3;--gap:1.5rem;\"><style>@media (max-width:1024px){#us_post_list_k1da{--columns:2!important}}@media (max-width:768px){#us_post_list_k1da{--columns:1!important}}.layout_329 .w-grid-item-h{background:var(--color-subfooter-bg)}.layout_329 .usg_post_title_1{margin-top:1rem!important}.layout_329 .usg_post_content_1{margin-top:2rem!important;margin-bottom:2rem!important}.layout_329 .usg_btn_1{margin-bottom:1rem!important}<\/style><div class=\"w-grid-list\">\t<article class=\"w-grid-item size_1x1 post-11581 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting category-finance-accounting category-human-resources category-news category-news-2 category-outsourcing tag-accounting tag-accounting-outsourcing tag-business-process-outsourcing\" data-id=\"11581\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 has_ratio\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/why-cfos-are-increasingly-relying-on-outsourced-accounting\/\" aria-label=\"Why CFOs are increasingly relying on outsourced accounting\"><img loading=\"lazy\" decoding=\"async\" width=\"819\" height=\"1024\" src=\"https:\/\/www.ics-adminservice.de\/nvii-content\/uploads\/ics-ausgelagerte-buchhaltung-inst-819x1024.png\" class=\"attachment-large size-large wp-post-image\" alt=\"Outsourcing of accounting\" \/><\/a><div style=\"padding-bottom:66.6667%\"><\/div><\/div><h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/why-cfos-are-increasingly-relying-on-outsourced-accounting\/\">Why CFOs are increasingly relying on outsourced accounting<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">In a corporate world that is becoming ever faster and more complex, CFOs are under constant pressure to make processes more efficient and use resources optimally. One area that is&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/why-cfos-are-increasingly-relying-on-outsourced-accounting\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11570 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting category-human-resources category-news category-news-2\" data-id=\"11570\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 has_ratio\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/payroll-accounting-2026-the-most-important-changes-for-companies\/\" aria-label=\"Payroll accounting 2026: The most important changes for companies\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"672\" src=\"https:\/\/www.ics-adminservice.de\/nvii-content\/uploads\/ics-header-lohnabrechnung-2026-Kopie-1024x672.jpeg\" class=\"attachment-large size-large wp-post-image\" alt=\"Payroll accounting 2026: The most important changes for companies\" \/><\/a><div style=\"padding-bottom:66.6667%\"><\/div><\/div><h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/payroll-accounting-2026-the-most-important-changes-for-companies\/\">Payroll accounting 2026: The most important changes for companies<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">At the beginning of 2026, numerous legal changes will come into force that will have a direct impact on payroll accounting, personnel planning and social insurance. Small and medium-sized companies&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/payroll-accounting-2026-the-most-important-changes-for-companies\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-10990 post type-post status-publish format-standard has-post-thumbnail hentry category-news category-news-2\" data-id=\"10990\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 has_ratio\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/news\/ics-adminservice-is-taking-off-new-website-new-services-a-completely-new-career-portal\/\" aria-label=\"ICS adminservice is taking off: New website, new services &amp; a completely new career portal\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"574\" src=\"https:\/\/www.ics-adminservice.de\/nvii-content\/uploads\/ics-foto-azubi-5-1024x574.webp\" class=\"attachment-large size-large wp-post-image\" alt=\"\" \/><\/a><div style=\"padding-bottom:66.6667%\"><\/div><\/div><h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/news\/ics-adminservice-is-taking-off-new-website-new-services-a-completely-new-career-portal\/\">ICS adminservice is taking off: New website, new services &amp; a completely new career portal<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">A lot has happened at ICS adminservice in recent months \u2013 and now we can finally show it: We have not only completely redesigned our website, but also expanded our&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/news\/ics-adminservice-is-taking-off-new-website-new-services-a-completely-new-career-portal\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-10961 post type-post status-publish format-standard has-post-thumbnail hentry category-news\" data-id=\"10961\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<div class=\"w-post-elm post_image usg_post_image_1 has_ratio\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/news\/ics-adminservice-at-the-chance-2023-in-halle-saale\/\" aria-label=\"ICS adminservice at the &#8220;Chance 2023&#8221; in Halle (Saale)\"><img loading=\"lazy\" decoding=\"async\" width=\"610\" height=\"569\" src=\"https:\/\/www.ics-adminservice.de\/nvii-content\/uploads\/chance.png\" class=\"attachment-large size-large wp-post-image\" alt=\"\" \/><\/a><div style=\"padding-bottom:66.6667%\"><\/div><\/div><h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/news\/ics-adminservice-at-the-chance-2023-in-halle-saale\/\">ICS adminservice at the &#8220;Chance 2023&#8221; in Halle (Saale)<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">We share what moves us: industry insights, company news, and trends in payroll, accounting, and consulting. Concise, well-founded, and always relevant to your success. Here we share what moves us:&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/news\/ics-adminservice-at-the-chance-2023-in-halle-saale\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11014 post type-post status-publish format-standard hentry category-human-resources\" data-id=\"11014\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/interview-with-sven-feldheim-managing-director-of-ics-adminservice-the-role-of-outsourcing-in-the-changing-landscape-of-hr-departments\/\">Interview with Sven Feldheim, Managing Director of ICS adminservice: The role of outsourcing in the changing landscape of HR departments<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Mr. Feldheim, ICS adminservice has been a reliable partner for companies outsourcing their HR and payroll processes for years. Recently, we have been experiencing some changes in the industry. What&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/interview-with-sven-feldheim-managing-director-of-ics-adminservice-the-role-of-outsourcing-in-the-changing-landscape-of-hr-departments\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-10972 post type-post status-publish format-standard hentry category-finance-accounting tag-accounting-2 tag-accounting tag-christmas-party tag-company-events tag-financial-accounting tag-growth-opportunities-act tag-lump-sum-taxation tag-payroll tag-payroll-accounting tag-payroll-tax tag-process-optimization tag-tax-audit tag-tax-free-allowance\" data-id=\"10972\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/new-regulations-for-company-events-from-2024\/\">New Regulations for Company Events from 2024<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Many companies are already preparing for this year&#8217;s Christmas party. However, especially with regard to payroll tax, several pitfalls must be considered. From 2024, the legislator intends to grant a&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/new-regulations-for-company-events-from-2024\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11002 post type-post status-publish format-standard hentry category-finance-accounting tag-accounting tag-accounting-2 tag-allowance tag-financial-accounting tag-gifts tag-growth-opportunities-act tag-lump-sum-taxation tag-operating-expense-deduction tag-process-optimization\" data-id=\"11002\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/higher-exemption-limit-planned-for-gifts\/\">Higher Exemption Limit Planned for Gifts<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Many companies use the turn of the year to give a gift to long-standing business partners. Current plans include increasing the allowance for gifts. A bottle of wine, a nice&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/higher-exemption-limit-planned-for-gifts\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11018 post type-post status-publish format-standard hentry category-finance-accounting tag-accounting-2 tag-accounting tag-accounting-automation tag-accounting-digitalization tag-accounting-outsourcing tag-bpo tag-business-process-outsourcing tag-digital-accounting tag-digitalization tag-financial-accounting tag-financial-and-accounting-process-consulting tag-invoicing tag-liquidity tag-process-optimization\" data-id=\"11018\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/poor-organization-in-accounting-costs-time\/\">Poor organization in accounting costs time<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Accounting is an important tool for corporate management. Organizational shortcomings are particularly impactful in this area. All business transactions and operations are processed in accounting and should be handled as&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/poor-organization-in-accounting-costs-time\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11096 post type-post status-publish format-standard hentry category-finance-accounting tag-accounting-3 tag-accounting tag-accounting-2 tag-accounting-automation tag-accounting-digitalization tag-accounting-outsourcing tag-accounts-receivable-accounting tag-accounts-receivable-management tag-bpo tag-business-process-outsourcing tag-digital-accounting tag-digitalization tag-e-invoice tag-financial-accounting tag-financial-and-accounting-process-consulting tag-invoice tag-invoicing-2 tag-invoicing tag-liquidity tag-process-optimization\" data-id=\"11096\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/modern-invoicing-processes\/\">Modern invoicing processes<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Many accounting departments are being digitized step by step. Numerous processes are changing. However, the high standard of professional expertise remains. The field of accounting is becoming increasingly fragmented and&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/modern-invoicing-processes\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11090 post type-post status-publish format-standard hentry category-human-resources tag-bpo tag-business-process-outsourcing tag-employment-law tag-mini-job tag-minimum-wage tag-occupational-safety tag-payroll tag-payroll-2 tag-payroll-accounting-2 tag-payroll-outsourcing tag-payroll-tax tag-social-security tag-tax-audit tag-tax-office tag-temporary-job tag-temporary-staff\" data-id=\"11090\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/temporary-workers-in-companies-legal-and-tax-questions\/\">Temporary Workers in Companies: Legal and Tax Questions<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">An increasing number of companies employ temporary workers. This provides students with the opportunity to earn some money, and companies can avoid staff shortages during holiday periods. However, several legal&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/temporary-workers-in-companies-legal-and-tax-questions\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11006 post type-post status-publish format-standard hentry category-human-resources tag-bpo tag-business-process-outsourcing tag-payroll tag-payroll-2 tag-payroll-accounting-2 tag-payroll-outsourcing tag-payroll-tax tag-sunday-and-holiday-surcharges tag-surcharges tag-tax-audit tag-tax-office\" data-id=\"11006\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/sunday-and-holiday-surcharges-in-payroll-accounting\/\">Sunday and Public Holiday Surcharges in Payroll Accounting<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">If employees work on Sundays and public holidays, many employers pay them surcharges for this. However, payroll accounting must ensure that the surcharges are treated correctly for tax and social&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/sunday-and-holiday-surcharges-in-payroll-accounting\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11010 post type-post status-publish format-standard hentry category-finance-accounting tag-accounting-2 tag-accounting tag-accounting-outsourcing tag-bpo tag-business-process-outsourcing tag-financial-accounting tag-financial-and-accounting-process-consulting tag-reporting\" data-id=\"11010\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/why-sustainability-is-also-gaining-traction-in-accounting\/\">Why sustainability is also gaining traction in accounting<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Whether for small or large companies, sustainability is increasingly becoming a focus. This is due partly to the energy crisis and partly to new regulatory requirements. Price increases, particularly for&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/why-sustainability-is-also-gaining-traction-in-accounting\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-10982 post type-post status-publish format-standard hentry category-finance-accounting tag-accounting tag-accounting-2 tag-accounting-outsourcing tag-bpo tag-business-process-outsourcing tag-financial-accounting tag-financial-and-accounting-process-consulting tag-process-optimization tag-year-end\" data-id=\"10982\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/accounting-expenses-due-to-regulations-in-germany-higher-than-ever\/\">Accounting: Expenses due to regulations in Germany higher than ever<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">In Germany, there are always numerous reforms and regulations. Accounting, too, has to deal with new developments time and again &#8211; especially at the turn of the year. It&#8217;s not&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/accounting-expenses-due-to-regulations-in-germany-higher-than-ever\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11092 post type-post status-publish format-standard hentry category-news\" data-id=\"11092\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/news\/02-24-25-2023-ics-adminservice-at-the-chance-2023-in-halle-saale\/\">02\/24-25\/2023: ICS adminservice at the &#8220;Chance 2023&#8221; in Halle (Saale)<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Visit us at our information stand K15, Hall 2 Find out about our job and training opportunities at our stand at Chance 2023, Saxony-Anhalt&#8217;s largest education, job and start-up fair&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/news\/02-24-25-2023-ics-adminservice-at-the-chance-2023-in-halle-saale\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-10980 post type-post status-publish format-standard hentry category-human-resources tag-business-process-outsourcing tag-hr-outsourcing tag-inflation-compensation tag-outsourcing-payroll-accounting tag-payroll tag-payroll-accounting-2 tag-payroll-outsourcing\" data-id=\"10980\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/and-are-you-paying-the-inflation-compensation-bonus\/\">And are you paying the inflation compensation bonus?<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Listen to the following conversation I recently had at a so-called &#8220;fireside chat with HR managers&#8221;: Are you paying the inflation compensation bonus? This was asked by an older gentleman&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/human-resources\/and-are-you-paying-the-inflation-compensation-bonus\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11016 post type-post status-publish format-standard hentry category-news\" data-id=\"11016\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/news\/30-years-of-ics-adminservice-we-have-been-celebrating-quality-since-1993-accounting-and-payroll-made-in-germany\/\">30 years of ICS adminservice: We have been celebrating quality since 1993 \u2013 accounting and payroll &#8220;made in Germany&#8221;<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">We are celebrating our 30th company anniversary this year. From its roots in the Leuna plants founded in 1916 to a specialist for payroll accounting and financial accounting since 1993&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/news\/30-years-of-ics-adminservice-we-have-been-celebrating-quality-since-1993-accounting-and-payroll-made-in-germany\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11021 post type-post status-publish format-standard hentry category-finance-accounting tag-accounting tag-accounting-2 tag-accounting-outsourcing tag-bpo tag-business-process-outsourcing tag-external-fixed-asset-accounting tag-financial-accounting tag-financial-and-accounting-process-consulting tag-fixed-asset-accounting tag-inventory tag-process-optimization\" data-id=\"11021\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/the-inventory-is-due-at-the-turn-of-the-year\/\">The inventory is due at the turn of the year.<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">The end of the year is approaching \u2013 and with it, the obligation for many companies to carry out an inventory. The effort required for this is considerable. However, with&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/the-inventory-is-due-at-the-turn-of-the-year\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-10984 post type-post status-publish format-standard hentry category-news\" data-id=\"10984\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/news\/leadership-transition-in-the-management-of-ics-adminservice\/\">Leadership Transition in the Management of ICS adminservice<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Change at the Helm of ICS adminservice: Managing Director Michael Wohlfahrt is handing over management. Sven Feldheim will take over as head of the Business Process Outsourcing specialist on January&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/news\/leadership-transition-in-the-management-of-ics-adminservice\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-11041 post type-post status-publish format-standard hentry category-finance-accounting category-human-resources tag-accounting-digitalization tag-accounting-outsourcing tag-bpo tag-business-process-outsourcing tag-case-study tag-hr-outsourcing tag-outsourcing tag-sap tag-smart-bpo tag-transformation tag-travel-expense-management\" data-id=\"11041\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/case-study-finance-and-accounting-payroll-outsourcing-sap-erp-a-v-e-gmbh\/\">Case Study: Finance and Accounting &amp; Payroll Outsourcing \u2013 SAP\u00ae ERP \u2013 A\/V\/E GmbH<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">16 Years of Partnership: Accounting &amp; Payroll Outsourcing Service from a Single Source Reference Client A\/V\/E GmbH A\/V\/E GmbH has been a nationwide service provider for companies in the energy&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/case-study-finance-and-accounting-payroll-outsourcing-sap-erp-a-v-e-gmbh\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n\t<article class=\"w-grid-item size_1x1 post-10996 post type-post status-publish format-standard hentry category-finance-accounting tag-accounting tag-accounting-2 tag-accounting-outsourcing tag-accounts-receivable-accounting tag-accounts-receivable-management tag-bpo tag-business-process-outsourcing tag-financial-accounting tag-financial-and-accounting-process-consulting tag-liquidity tag-process-optimization tag-receivables-management\" data-id=\"10996\">\r\n\t\t<div class=\"w-grid-item-h\">\r\n\t\t\t\t\t\t<h3 class=\"w-post-elm post_title usg_post_title_1 entry-title color_link_inherit\"><a href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/ensure-liquidity-with-reliable-accounts-receivable-management\/\">Ensure liquidity with reliable accounts receivable management<\/a><\/h3><div class=\"w-post-elm post_content usg_post_content_1\">Rising costs put numerous companies under pressure and lead to liquidity bottlenecks. It is all the more important that incoming payments are generated promptly. Modern accounts receivable accounting provides the&hellip;<\/div><a class=\"w-btn us-btn-style_2 arrowlink usg_btn_1\" href=\"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/ensure-liquidity-with-reliable-accounts-receivable-management\/\"><span class=\"w-btn-label\">More Information<\/span><\/a>\t\t<\/div>\r\n\t\t\t<\/article>\r\n<\/div><div class=\"g-loadmore\"><div class=\"g-preloader type_1\"><div><\/div><\/div><\/div><div class=\"w-grid-list-json hidden\" onclick='return {&quot;max_num_pages&quot;:11,&quot;paginationBase&quot;:&quot;page&quot;,&quot;pagination&quot;:&quot;load_on_scroll&quot;,&quot;paged&quot;:1,&quot;ajaxData&quot;:{&quot;action&quot;:&quot;us_ajax_post_list&quot;,&quot;meta_type&quot;:&quot;post&quot;,&quot;object_id&quot;:0,&quot;template_vars&quot;:{&quot;us_post_ids_shown_by_grid&quot;:[12044],&quot;shortcode_base&quot;:&quot;us_post_list&quot;,&quot;paged&quot;:1,&quot;max_num_pages&quot;:11,&quot;no_results&quot;:false,&quot;us_post_content_design_css&quot;:[],&quot;found_posts&quot;:201,&quot;per_page&quot;:20,&quot;items_count&quot;:20,&quot;orderby_random_seed&quot;:null,&quot;source&quot;:&quot;all&quot;,&quot;custom_field_name&quot;:&quot;&quot;,&quot;ids&quot;:&quot;&quot;,&quot;post_type&quot;:&quot;post&quot;,&quot;attachment_ids&quot;:null,&quot;include_post_thumbnail&quot;:0,&quot;post_author&quot;:&quot;any&quot;,&quot;post_author_ids&quot;:&quot;&quot;,&quot;apply_url_params&quot;:0,&quot;ignore_sticky_posts&quot;:1,&quot;exclude_children&quot;:0,&quot;exclude_current_post&quot;:1,&quot;exclude_prev_posts&quot;:&quot;1&quot;,&quot;exclude_past_events&quot;:0,&quot;enable_items_offset&quot;:0,&quot;items_offset&quot;:&quot;1&quot;,&quot;tax_query_relation&quot;:&quot;none&quot;,&quot;tax_query&quot;:[{&quot;operator&quot;:&quot;IN&quot;,&quot;taxonomy&quot;:&quot;category&quot;,&quot;terms&quot;:&quot;&quot;,&quot;include_children&quot;:0}],&quot;meta_query_relation&quot;:&quot;none&quot;,&quot;meta_query&quot;:[{&quot;key&quot;:&quot;custom_field_name&quot;,&quot;compare&quot;:&quot;=&quot;,&quot;value&quot;:&quot;&quot;}],&quot;orderby&quot;:&quot;date&quot;,&quot;orderby_custom_field&quot;:&quot;&quot;,&quot;orderby_custom_type&quot;:0,&quot;order_invert&quot;:&quot;1&quot;,&quot;show_all&quot;:0,&quot;quantity&quot;:&quot;20&quot;,&quot;posts_per_archive_page&quot;:0,&quot;no_items_action&quot;:&quot;message&quot;,&quot;no_items_message&quot;:&quot;No results found.&quot;,&quot;no_items_page_block&quot;:&quot;&quot;,&quot;pagination&quot;:&quot;load_on_scroll&quot;,&quot;pagination_style&quot;:&quot;&quot;,&quot;pagination_btn_text&quot;:&quot;Load More&quot;,&quot;pagination_btn_size&quot;:&quot;&quot;,&quot;pagination_btn_style&quot;:&quot;1&quot;,&quot;pagination_btn_fullwidth&quot;:0,&quot;items_layout&quot;:&quot;329&quot;,&quot;type&quot;:&quot;grid&quot;,&quot;items_valign&quot;:0,&quot;ignore_items_size&quot;:0,&quot;columns&quot;:&quot;3&quot;,&quot;items_gap&quot;:&quot;1.5rem&quot;,&quot;load_animation&quot;:&quot;none&quot;,&quot;items_preload_style&quot;:&quot;spinner&quot;,&quot;img_size&quot;:&quot;default&quot;,&quot;title_size&quot;:&quot;&quot;,&quot;items_ratio&quot;:&quot;default&quot;,&quot;items_ratio_width&quot;:&quot;21&quot;,&quot;items_ratio_height&quot;:&quot;9&quot;,&quot;overriding_link&quot;:&quot;%7B%22url%22%3A%22%22%7D&quot;,&quot;popup_page_template&quot;:&quot;0&quot;,&quot;popup_width&quot;:&quot;&quot;,&quot;popup_arrows&quot;:1,&quot;breakpoint_1_width&quot;:&quot;1381px&quot;,&quot;breakpoint_1_cols&quot;:&quot;default&quot;,&quot;breakpoint_1_quantity&quot;:&quot;&quot;,&quot;breakpoint_1_gap&quot;:&quot;&quot;,&quot;breakpoint_2_width&quot;:&quot;1025px&quot;,&quot;breakpoint_2_cols&quot;:&quot;2&quot;,&quot;breakpoint_2_quantity&quot;:&quot;&quot;,&quot;breakpoint_2_gap&quot;:&quot;&quot;,&quot;breakpoint_3_width&quot;:&quot;769px&quot;,&quot;breakpoint_3_cols&quot;:&quot;1&quot;,&quot;breakpoint_3_quantity&quot;:&quot;&quot;,&quot;breakpoint_3_gap&quot;:&quot;&quot;,&quot;conditions_operator&quot;:&quot;always&quot;,&quot;conditions&quot;:[],&quot;css&quot;:null,&quot;el_class&quot;:&quot;&quot;,&quot;el_id&quot;:&quot;&quot;,&quot;enable_custom_html_atts&quot;:0,&quot;custom_html_atts&quot;:null,&quot;hide_on_states&quot;:&quot;&quot;,&quot;hide_for_sticky&quot;:0,&quot;hide_for_not_sticky&quot;:0,&quot;hide_below&quot;:&quot;0px&quot;,&quot;hide_above&quot;:&quot;0px&quot;,&quot;classes&quot;:&quot;&quot;},&quot;found_posts&quot;:201,&quot;per_page&quot;:20},&quot;facetedFilter&quot;:[]}'><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Rising costs put numerous companies under pressure and lead to liquidity bottlenecks. It is all the more important that incoming payments are generated promptly. Modern accounts receivable accounting provides the foundation for this. Unfortunately, sales alone do not yet lead to a stable liquidity situation. For companies, it is crucial that their customers also pay...","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":500,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-11331","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>News - The ICS Journal<\/title>\n<meta name=\"description\" content=\"News - The ICS Journal. 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