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2022

FASB Issues ASU Requiring Enhanced Disclosures About Supplier Finance Programs (September 30, 2022)

Heads Up | Volume 29, Issue 11
September 30, 2022
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FASB Issues ASU Requiring Enhanced Disclosures About Supplier Finance Programs

Footnotes

1
FASB Accounting Standards Update (ASU) No. 2022-04, Liabilities — Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations.
2
IASB Exposure Draft ED/2021/10, Supplier Finance Arrangements — Proposed Amendments to IAS 7 and IFRS 7.