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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.

IASB® Update January 2023

The IASB discussed the effective date and transition requirements of its proposed amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures, which would add disclosure requirements for an entity’s supplier finance arrangements.

The IASB deferred a decision about the effective date and transition requirements of the amendments. The IASB will make that decision after it has considered further analysis of feedback on this topic.

Next milestone

IFRS Accounting Standard Amendment