Cash Flow Isn’t Just Compliance – It’s the Truth Behind the Numbers

Most accountants still treat the cash flow statement like a back-page formality. But it’s where the story of survival—or growth—really lives. If you’re still shoving bank overdrafts into financing without thinking, or classifying supplier finance as operating outflows because “that’s how it’s always been done,” this is your wake-up call. Here's what the IFRS for SMEs actually says—and how to get it right.