IASB publishes Exposure Draft Supplier Finance Arrangements

The IASB have published an exposure draft – Supplier Finance Arrangements. The proposals in the exposure draft set out new disclosure requirements relating to supplier finance arrangements, which involve financial institutions or other intermediate entities making payments to suppliers on behalf of purchasing entities.

Comments are due by 28 March 2022. BDO IFR Advisory will respond to the exposure draft on behalf of the BDO network of firms.

The exposure draft may be accessed here.