Webcast: Supplier Finance Arrangements
On 25 May 2023, the International Accounting Standards Board (IASB) issued Supplier
Finance Arrangements, which amends IAS 7 Statement of Cash Flows and IFRS
7 Financial Instruments: Disclosures.
In the webcast below, IASB Member Zach Gast and IASB Technical Staff Members Jenifer
Minke-Girard and Dennis Deysel explain how the IASB’s new disclosure requirements aim to
enhance the transparency of supplier finance arrangements.
The webcast:
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explains the scope of the amendments;
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provides an illustrative example of the new disclosure requirements; and
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discusses the effective date and transition provisions for entities preparing to implement the new requirements.
Access the webcast here.