Treasury Accounting & Reporting

More and more companies are using derivative financial instruments for financial risk management (interest rate, currency and commodity price risks). The reporting of these instruments is a particular challenge both under the German Commercial Code (Handelsgesetzbuch, HGB) and IFRS. It begins with valuation at market prices and extends all the way to the creation of valuation units and hedge accounting. The complexity of and requirements for companies’ financial accounting are constantly rising. This same applies to the uncertainty on financial markets, causing even SMEs to search for a way to hedge these risks. In times of online trading via platforms and full transparency with regard to fees, the initial hurdle is simpler. In terms of accounting or balance sheet treatment, the situation is usually different.

Accounting & Reporting SupportSince we are an advisory firm that originally came from the accounting sector, our specialty is treasury accounting and reporting issues. We will provide you with support in these areas, beginning with in-house training courses and workshops and extending to the analysis of new possibilities for hedge accounting or modeling the calculation of the expected credit loss. Our expertise is especially valuable for introductory projects on IFRS 9. We have developed, among others, the “Hedge Box” for you as a support tool in this area. The FAS HedgeBOX supplies a tool set for mapping interest and currency hedges (both for fair value and as cash flow hedges) and allows for the corresponding documentation requirements to be fulfilled. Depending on the need and functionality requirements, the FAS HedgeBOX has individual tools on an Excel basis (in combination with VBA macros) or on an Access basis with a separate front end and data storage. The tools supply not only the necessary documentation, measurement of effectiveness and valuation, but also the corresponding accounting entries.

Our Services

As part of a multi-step approach, we begin by determining the situation at the start. This is used as the basis to define the risk management strategy, with the inclusion of derivative instruments and the simulation of changing financial key performance indicators. The third step is to develop the concept to be implemented. As a rule, this has a specialist component as well as a technical component. After the roll-out has taken place in the organization, we will prepare a monitoring and sustainability concept along with the project closure documentation for you.


Please contact us if you have any questions or would like to arrange a non-binding appointment to meet.

 Andreas Huthmann Member of the Board/Managing Partner