Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7)


In November 2021 the IASB published its Exposure Draft ED/2021/10 Supplier Finance Arrangements (Proposed amendments to IAS 7 and IFRS 7).

The IASB’s comment deadline is 28 March 2022.


The IASB has published an Exposure Draft (ED) on Supplier Finance Arrangements that proposes amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures. The proposals are intended to complement the existing disclosure requirements in IFRS Standards that apply to supplier finance arrangements. The ED uses ‘supplier finance arrangement’ to refer to a reverse factoring or similar arrangement.

The proposed amendments would affect an entity that, as a buyer, enters into one or more supplier finance arrangements, under which the entity, or its suppliers, can access financing for amounts the entity owes its suppliers.

The proposals aim to provide users of financial statements with the information that enables them to assess the effect of supplier finance arrangements on an entity’s liabilities and cash flows, as well as on its liquidity risk and risk management.

UK Endorsement Board outreach

Our planned outreach on this project includes discussions with stakeholders and public consultation on our draft comment letter.

If you would like to contribute to outreach work on this project, please email