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.

Review the IASB Update and podcast on the Board's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.