Skip to content (Press enter)
Show Sections

Current stage

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.

IASB® Update July 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.

Next milestone

Decide Project Direction