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Our Views on the Proposed FASB and IFRS Payables Reporting Rules

In December 2021 the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board (“IASB”) released their proposed amendments to their accounting standards that will require buyers of...more

Update on IFRS Disclosure Requirements for Supplier Finance Arrangements

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

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