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On 25 May 2023, the International Accounting Standards Board (IASB) issued Supplier Finance Arrangements, which amends IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures.

In the webcast below, IASB Member Zach Gast and IASB Technical Staff Members Jenifer Minke-Girard and Dennis Deysel explain how the IASB’s new disclosure requirements aim to enhance the transparency of supplier finance arrangements.

The webcast:

  • explains the scope of the amendments;
  • provides an illustrative example of the new disclosure requirements; and
  • discusses the effective date and transition provisions for entities preparing to implement the new requirements.