1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2023
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  1. IAS 7: Statement of Cash Flows
  2. IAS 7: Basis for Conclusions
  3. Supplier Finance Arrangements (paragraphs 44F–44H) (paras. BC28–BC44)
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Supplier Finance Arrangements (paragraphs 44F–44H) (paras. BC28–BC44)

Comparing proposed amendment...
Background to the 2023 amendments (para. BC28)
Disclosure objectives (paragraph 44F) (paras. BC29-BC30)
Scope of the 2023 Amendments (paragraph 44G) (paras. BC31-BC33)
Disclosure requirements (paragraph 44H) (para. BC34)
Aggregated information (paras. BC35-BC38)
Costs of complying with the disclosure requirements (para. BC39)
Effective date and transition of the 2023 Amendments (paragraphs 62–63) (paras. BC40-BC44)
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