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Hedging or de-hedging, that is the question…

Simply Treasury

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). frozen into equity item) must remain in equity until such time as this cash flow occurs / materializes and affects profit or loss. "Cash-Flow Hedge (CFH) Method applied.

IFRS 130
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166: Nicolaas van Wyk

CFO Talks

So that you will eventually have the CFO focusing on three reporting areas, the traditional IFRS, then secondly, business efficiencies, and then because of the difficult economic circumstances we are in, the only way that you can still maintain the bottom line is through better efficiencies. We can do better, and we should do better.

CFO 40
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How to Comply with Accounting Standards for Nonprofits

The Charity CFO

Nonprofit organizations distinguish themselves from for-profit entities through their purpose and mission. Their mission is usually anchored on a cause or social purpose, not on the generation of profits. NPOs must adhere to these accounting policies to remain compliant with the law and maintain their tax-exempt status.

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Invisible, yet Invaluable: Valuing Intangibles in the Birkenstock IPO!

Musings on Markets

While companies that were listed for much of the twentieth century waited until they had established business models to go public, the dot-com boom saw the listing of young companies with growth potential but unformed business models (translating into operating losses), and that trend has continued and accelerated in this century.

Valuation 104
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Data Update 1 for 2021: A (Data) Look Back at a Most Forgettable Year (2020)!

Musings on Markets

That said, it does mean that any broad conclusions (about profitability and revenues) that emerge from my data apply to public companies, and it may be dangerous to extrapolate to private businesses, especially in a year like 2020 where private businesses could have been affected more adversely by COVID shutdowns than public companies.

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Triggered Disclosures: Escaping the Disclosure Dilemma

Musings on Markets

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 ’.

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The 5 Best Financial Reporting Software to Enhance the Productivity of CFO

Spreadym

Compliance: Adherence to accounting standards and regulations, such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). Predefined Reports: QuickBooks provides a variety of predefined financial reports, such as profit and loss statements, balance sheets, cash flow statements, and more.