In December 2021 the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board (“IASB”) released their proposed amendments to their accounting standards that will require buyers of goods/services who use supplier finance programs/arrangements[1] in respect of their payables to disclose key terms of those supplier finance programs in their financial statements.
Continue Reading Our Views on the Proposed FASB and IFRS Payables Reporting Rules
Rebecca O. Fruchtman
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