CFO Talks

AUGUST 6, 2025

IFRS, local GAAP)? Some jurisdictions have exchange control regulations, while others make repatriation costly or slow. What to Consider Before Crossing the Border If your business is planning to expand internationally or already operates in multiple regions, here are critical areas that require your attention: 1.

Foreign Exchange

Simply Treasury

JUNE 3, 2021

Many companies hedge on a budgetary basis and qualify hedges of future cash flows by applying the so-called "cash-flow hedge" method under IFRS 9 (ex-IAS 39). Any hiccup may require readjustment of the accounting of the transactions, as required by IFRS 9. "Cash-Flow Hedge (CFH) Method applied.

IFRS

Simply Treasury

SEPTEMBER 9, 2020

However, CFF’s ought to be consolidated (in IFRS format) at least quarterly, with a monthly review, with forecasts going forward to at least the end of the current financial year and with a subsequent review to explain the variances and to instil forecasting discipline. For many, CFFs are simply a sort of budget revision exercise.

Cash Flow Forecasting