Exposure Draft: Amendments to Ind AS 7 and Ind AS 107

Last updated: 26 July 2023

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This document is an exposure draft proposing amendments to Indian Accounting Standards (Ind AS) 7 and 107, specifically regarding Supplier Finance Arrangements. It outlines new disclosure requirements for entities to provide information about these arrangements, enabling users of financial statements to assess their impact on liabilities, cash flows, and liquidity risk. The draft is particularly relevant for accountants, financial analysts, and businesses involved in or affected by supplier finance. It also details the effective date and transition provisions for these proposed changes.

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Exposure Draft: Supplier Finance Arrangements - Amendments to Ind AS 7 and Ind AS 107 #pdf

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Submitted by Shree · Posted 26 July 2023 online