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IASB requires increased disclosures about supplier financing arrangements
Publication date: 25 May 2023
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IASB requires increased disclosures about supplier financing arrangements
On May 25, the IASB issued amendments to IAS 7, Statement of Cash Flows, and IFRS 7, Financial Instruments: Disclosures, to require additional disclosures about the impacts that supplier finance arrangements have on a company’s liabilities, cash flows, and liquidity risk. The amendments are effective for years beginning on or after January 1, 2024.
On May 25, the IASB issued amendments to IAS 7, Statement of Cash Flows, and IFRS 7, Financial Instruments: Disclosures, to require additional disclosures about the impacts that supplier finance arrangements have on a company’s liabilities, cash flows, and liquidity risk. The amendments are effective for years beginning on or after January 1, 2024.
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