IFRScommunity.com

Thanks anyway

Hi Marek Sorry not my first language. I did not mean net result. I still am on my question about Net finance costs. We have a position in IS and a position in CF that are 100% the same but the IS Net finance includes fX on Cash on Hand and CF is showing again FX on Cash resp. Sum of FX differences C...

Hi Marek agreed for that special case, but If we go back to my initial question on a very high level. Can it be that Net result in IS is equal to Net result in CF? Which seems to be the norm at least in Switzerland. Or can i understand your answer they will be the same unless you have OCI transactio...

Hi Leo I am not sure. As written above I agree that part of this is not really related to FX on cash, but only a translation effect. I once had to recalcuate this effect for the audit and found out what you have explained with your example. But what confuses me is your example had no cash FX, but wh...

Hi Marek Take for example publicly listed company their IS position and CF match. 623 in CF = 101 -723 in IS CF.JPG IS.JPG But this 623 include FX effects on Cash, which is again shown in the position Currency translation effects in CF (408)? Obvioulsy the position in CF (Currency translation effect...

Dear all I could not find anyhting about it in my old university books nor my most recent IFRS training. Part of the operational cash flow is in most publictly listed companies a position called Net Finance costs which is equal to the Interest part of EB I T. So all interest and other finance costs ...