Supplier Finance Arrangements – AcSB

Date recorded:

At its meeting on June 21-22, 2023, the AcSB completed its final balloting process for the final amendments to IAS 7, Statement of Cash Flows and IFRS 7, Financial Instruments: Disclosures, which improve the information an entity provides about its supplier finance arrangements. These amendments and the accompanying Basis for Conclusions will be available in the CPA Canada Handbook – Accounting in August 2023.

Re­view the Ex­ec­u­tive Sum­mary on the AcSB's Web site.

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