CFO Talks

APRIL 23, 2025

And when its left unhedged, its not just a forecasting problem, its a reputational one. IFRS 9 Isnt Just a StandardIts a Spotlight You dont want your valuation approach explained by your auditor in front of the board. Dont just fund the business. Architect it. Interest rate swaps, forward cover, optionsthese arent exotic.

IFRS

Future CFO

JUNE 22, 2022

Insurers have reported that there is still a huge amount of work to complete in order to successfully deliver IFRS 17 ahead of the 2023 deadline, said WTW recently. According to WTW’s latest survey, entitled ‘IFRS 17: Will we make it?’, insurers report material progress has been made since WTW’s previous IFRS 17 poll in 2021.

IFRS

Planful

SEPTEMBER 6, 2021

Valuations are a classic example of hole-filled financial reporting. History is riddled with companies that went public based on inflated valuations and false narratives. WeWork expected to offer shares to the public at a $47 billion valuation. If you want to build shareholder trust, start with the data.

Financial Reporting

Musings on Markets

OCTOBER 19, 2021

Using the words of IFRS (1.7), ‘ Information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity ’.

Profit and Loss

Musings on Markets

JANUARY 9, 2021

To illustrate, consider a practice in valuation, where analysts are trained to add a small cap premium to discount rates for smaller companies, on the intuition that they are riskier than larger companies. It is very likely that these rules of thumb were developed from data and observation, but at a different point in time.

Valuation

CFO Talks

OCTOBER 1, 2024

IFRS, US GAAP). Valuation and Reporting: Properly recognizing and valuing intangible assets impacts financial statements, investor relations, and the company’s market valuation. Is there a significant difference between US GAAP and IFRS , or are we just being a bit too conservative here in South Africa?

Leverage