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The International Accounting Standards Board expects to issue Supplier Finance Arrangements, which amends IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures, on 25 May 2023.

IFRS Digital Subscribers and IFRS Digital and Print subscribers will be able to download the document from the IFRS Accounting Standards Navigator and from the project page. IFRS Digital and Print subscribers will also be sent a printed copy of the document, and printed copies will also be available to order from the IFRS Shop.

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IFRS Accounting Standards development
IFRS Accounting Standards, Amendments and Interpretations
IFRS 7 Financial Instruments Disclosures
IAS 7 Statement of Cash Flows