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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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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.
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