Supplier Finance Arrangements – International Accounting Standards Board

Date recorded:

At its meeting on January 24-26, 2023, the IASB met to discuss the effective date and transition requirements of its proposed amendments to IAS 7, which would add disclosure requirements for an entity’s supplier finance arrangements. The IASB deferred a decision about the effective date and transition requirements of the amendments. The IASB will make that decision after it has considered further analysis of feedback on this topic at its next meeting.

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.