iGAAP fokussiert — Finanzberichterstattung — IASB veröffentlicht Änderungen an IAS 7 und IFRS 7 im Hinblick auf Angaben zu Supplier Finance Arrangements

Published on: 25 May 2023

On 25 May 2023, the IASB published Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7) to add disclosure requirements, and ‘signposts’ within existing disclosure requirements, that ask entities to provide qualitative and quantitative information about supplier finance arrangements.

This German-language newsletter outlines the amendments.

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