In November 2021, the IASB published the Exposure Draft Supplier Finance Arrangements that proposes to amend IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The IASB is seeking feedback by 28 March 2022.
The IASB discussed feedback on its Exposure Draft Supplier Finance Arrangements. The Exposure Draft proposed amendments to the disclosure requirements in IAS 7 Statement of Cash Flows and in IFRS 7 Financial Instruments: Disclosures to enable users of financial statements to assess the effects of such arrangements.
The IASB was not asked to make any decisions.