International Accounting Standards Board (IASB) Member Zach Gast introduces the Exposure Draft Supplier Finance Arrangements in two short webcasts. In part 1, he provides the background to reverse factoring and other supplier finance arrangements. In part 2, he illustrates how the IASB’s proposals aim to enhance the transparency of supplier finance arrangements and sets out why it is important for stakeholders to respond to these proposals.

The Exposure Draft is open for comment until 28 March 2022.

 

Understanding reverse factoring

 

What is being proposed