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The International Accounting Standards Board (IASB) has published for public comment proposed changes in disclosure requirements to enhance the transparency of supplier finance arrangements and their effects on a company’s liabilities and cash flows.
Supplier finance arrangements are often referred to as supply chain finance, payables finance or reverse factoring arrangements.
Under the IASB’s proposals, a company would be required to disclose information that enables investors to assess the effects of the company’s supplier finance arrangements on its liabilities and cash flows.
The deadline for submission of comments is 28 March 2022.
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