Recent amendments

Learning objectives

• Identify the effective date of each amendment and whether earlier application is permitted.L3
• Explain the new disclosures about contingent features and supplier finance arrangements.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• Société Vega closes a reporting period beginning on 1 January 2025 and does not early apply any amendment (case facts). It has supplier finance arrangements. Of the 2023 IFRS 7 amendments (supplier finance) and the 2024 ones (classification and measurement), which apply to this period?L3