Budget: management tool that identifies the economic resources allocated by an organisation, a group of persons or a single individual to carry out a specific activity.
Electronic invoice: invoice in digital format, therefore dematerialised. The term “electronic invoicing” refers to the process to manage issuing, sending, keeping and digital storage of the document.
Financial statements: financial statements in turn consist of the balance sheet and income statement or profit & loss account, as well as the related documents (explanatory note). They can be drawn up according to national accounting standards (ITA GAAP), issued by the Italian Accounting Body (OIC) or according to international accounting standards (IAS/IFRS), issued by the IASB (International Accounting Standards Board).