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Whitepapers.

Research and frameworks we develop in the course of our advisory work with treasury and finance teams. Free to read, free to download — your email gets you the PDF.

WHITEPAPER · GOING CONCERN May 2026

ISA 570 (Revised 2024) — Going Concern & FX Risk Management

ISA 570 (Revised 2024) raises documentation requirements for FX-exposed CFOs from 2027. What changes in practice, and how preparation should look across 2026/2027. 9 pages, free download.

9 pages · 5 min read Read →

WHITEPAPER · EARLY RISK DETECTION June 2026

IDW PS 340 — Early Risk Detection in FX Management

§ 91(2) AktG requires the management board to detect existence-threatening risks early; IDW PS 340 defines how the auditor assesses that system. Why FX is the most critical pillar, the four structural gaps, and what an audit-ready early-warning system looks like. 5 pages, free download.

5 pages · 6 min read Read →

More coming

We work on new whitepapers, analyses and frameworks on an ongoing basis — covering regulatory developments and hedging practice.