Supplier Finance Arrangements – International Accounting Standards Board
Date recorded:
At its meeting on October 25-28, 2021, the IASB discussed a sweep issue identified in drafting the exposure draft on supplier finance arrangements. The Board tentatively decided to add to the proposals a requirement for an entity to disclose, as at the beginning and end of the reporting period, the line items in the statement of financial position in which the entity presents financial liabilities that are part of each supplier finance arrangement.
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