Claire Howells

In this discussion, Claire Howells, a corporate treasury expert at PwC UK, shares her insights on the recent IFRS 9 amendments impacting cash transfers. She highlights the changes in recognition and derecognition for electronic payments set for January 2026. The conversation navigates the complexities of cash accounting, including the challenges faced by multinationals and the necessity for robust compliance practices. Enhanced disclosures and proactive planning are emphasized as keys to maximizing benefits such as improved cash flow visibility.