IAS 7Chapter 9Lesson 2
Supplier finance arrangements
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A supplier finance arrangement involves one or more finance providers offering to pay the entity's suppliers, the entity paying the provider on the same date or later. The entity discloses information that enables users to assess the effects of these arrangements on its liabilities, cash flows and liquidity risk: terms and conditions, carrying amounts and amounts already paid to suppliers, ranges of payment due dates, non-cash changes.
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Learning objectives
- Determine whether an arrangement is a supplier finance arrangement.
- Prepare the disclosures on these arrangements.