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.
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