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Home » Three layers of defense

Three layers of defense

Summary of articles about the "Three layers of defense" cost management model ©​

  • News
Accounting for the cost of buying Tet gifts for employees.

February 9, 2026

Accounting for the cost of purchasing Tet gifts for employees: VAT – Corporate Income Tax – Personal Income Tax, journal entries & checklist to avoid expense disqualification.

The Lunar New Year season is the time of year when businesses incur the most "tax-sensitive" expenses: gifts, vouchers, subsidies, bonuses, etc.

What is the start date of the financial year in HTKK?

February 9, 2026

What is the start date of the fiscal year in HTKK? When does the fiscal year begin?

The start date of the fiscal year in HTKK is a small piece of information, but it governs the entire logic of the tax period, the time frame, etc.

What is FP&A?

January 21, 2026

What is FP&A? The role of Financial Planning & Analysis in the CFO's financial decision-making.

FP&A is more than just budgeting or creating Excel reports. It's a function that helps CFOs connect past data –...

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