IASB issues ED Supplier Finance Arrangements (Proposed Amendments to IAS 7 and IFRS 7)

The IASB has proposed to amend IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The proposed disclosure-only amendments are intended to complement the requirements in IFRS accounting standards that apply to supplier finance arrangements.
The consultation on the Exposure Draft Supplier Finance Arrangements is open until 28 March 2022.