Supplier Finance Arrangements

On 25 May 2023, the IASB published Supplier Finance Arrangements: Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures (the Amendments). 

The Amendments are effective for annual reporting periods beginning on or after 1 January 2024, with early application permitted.


The Amendments complement the existing disclosure requirements in IFRS Accounting Standards that apply to supplier finance arrangements. They are aimed at providing 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.

The UKEB actively influenced the development of these amendments. Refer to work performed as part of the ‘Influencing Project’.  

UKEB planned outreach

The UKEB project outreach will include discussions with stakeholders and public consultation on the UKEB’s Draft Endorsement Criteria Assessment (DECA).

We would like to hear the perspectives of UK stakeholders including users, preparers, auditors, regulators and academics. 

If you would like to contribute to our outreach work, please express your interest by emailing at any time. Alternatively, you can complete our Invitation to Comment document when the DECA is published. 

For further updates on UKEB projects you can subscribe to our newsletters and alerts by emailing and putting SUBSCRIBE in the Subject. 

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