Bringing transparency on supplier finance

Key points

Supplier finance arrangements provide companies with solutions for managing working capital. As the use of these solutions expands, it has become increasingly important that investors have transparency over the effect on a company’s liabilities, cash flows and exposure to liquidity risk. Starting in 2024, IFRS^® reporters will be required to provide additional disclosures about these arrangements to fulfil those investor needs.

See our publication linked below for further information and useful guidance.