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Current stage

In November 2021, the IASB published the Exposure Draft Supplier Finance Arrangements that proposes to amend IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The IASB is seeking feedback by 28 March 2022.

IASB® Update October 2021

The Board discussed a sweep issue identified in drafting the exposure draft on supplier finance arrangements.

The Board tentatively decided to add to the proposals a requirement for an entity to disclose, as at the beginning and end of the reporting period, the line items in the statement of financial position in which the entity presents financial liabilities that are part of each supplier finance arrangement.

All 12 Board members agreed with this decision.

Next milestone

Exposure Draft Feedback