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Key points

In recent years, there has been an increased use of supplier financing (or reverse factoring) arrangements. In December 2020, the IFRS IC issued an agenda decision covering several financial reporting considerations relating to supplier financing arrangements. This practical guide is designed to help entities to understand the issues to consider when determining the appropriate presentation and disclosure of such arrangements. These arrangements could have wide-ranging impacts on working capital, covenant ratios, net debt and other disclosures, as well as cash flow presentation. As such, transparency for such arrangements is key. Refer here for frequently asked questions relating to supplier financing arrangements.
What's inside (free registration required to view):
  1. Key highlights
  2. Key financial reporting considerations for supplier financing arrangements
  3. Derecognition of the trade payable
  4. Presentation in the statement of financial position
  5. Presentation in the statement of cash flows
  6. Disclosures
  7. Supplier financing examples in practice
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