As we discussed in a previous post, last October the Financial Accounting Standards Board (“FASB”) added the development of guidance on disclosure requirements with respect to trade payables programs to their agenda. At the...more
Following on from our April 2020 post (where we discussed the call from certain accounting firms and others for guidance from the Financial Accounting Standards Board (“FASB”) on the treatment of trade payables programs) and...more
Financial Statement Disclosure of Supply Chain and other Trade Payables Programs -
Trade payables programs have in recent years increased greatly in popularity among both large and small companies. While originally the...more