Proposed amendments to IAS 7 and IFRS 7

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Last updated: 02 December 2021
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This document is an Exposure Draft from the IFRS Foundation proposing amendments to IAS 7 (Statement of Cash Flows) and IFRS 7 (Financial Instruments: Disclosures). It focuses on enhancing the transparency of supplier finance arrangements (also known as reverse factoring) in financial statements. The proposed changes aim to provide users of financial statements with better information to assess the impact of these arrangements on an entity's liabilities, cash flows, and liquidity risk. It is particularly relevant for accounting professionals, financial analysts, and anyone involved in financial reporting.

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Proposed amendments to IAS 7 and IFRS 7 #pdf
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Submitted by · Posted 02 December 2021 · Other files by Shree · Report
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