Costs of complying with the disclosure requirements (para. BC39)

BC39 In responding to the 2021 Exposure Draft, stakeholders informed the IASB that the information an entity is required to disclose in applying paragraphs 44H(a), 44H(b)(i) and 44H(b)(iii) of IAS 7 is generally available to entities. The IASB was therefore of the view that an entity’s application of these requirements would not result in substantial costs for that entity. However, some stakeholders informed the IASB that the information an entity is required to disclose in applying paragraph 44H(b)(ii) of IAS 7-the carrying amounts, and associated line items, of financial liabilities that are part of supplier finance arrangements for which suppliers have already received payment from the finance providers-might not be readily available. Some entities might have to incur costs to produce this disclosure, for example, by amending contractual terms and conditions to access the required information. Other stakeholders, particularly users of financial statements, informed the IASB that w

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