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The International Accounting Standards Board (IASB) has amended IAS 7 Cash flow Statements and IFRS 7 Financial Instruments: Disclosures through the increase of disclosure requirements to enhance the transparency of supplier finance arrangements and their effects on an entity’s liabilities, cash flows and exposure to liquidity.
Download the Adviser Alert.
Linked documents.
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Download the document adviser-alert_2023-06_supplier-finance-arrangements_p
Adviser Alert | IFRS | IASB amends IAS 7 and IFRS 7 to enhance the transparency of supplier finance arrangements