Need to know — FRC amends FRS 102 to address supplier finance arrangements

Published on: 26 Apr, 2024

This Need to know outlines the amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland in relation to Section 7 Statement of Cash Flows, published by the Financial Reporting Council (FRC) in March 2024 to introduce disclosure requirements regarding supplier finance arrangements.

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