IASB member Nick Anderson discusses cash flow economics in new issue of Investor Perspectives
IASB member Nick Anderson discusses cash flow economics in new issue of Investor Perspectives
The IASB has published a new issue of Investor Perspectives in which IASB member Nick Anderson discusses disclosure of non-cash changes in debt and how this disclosure supports investors in their analysis.
In May 2023, the IASB issued Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), with an aim to enhance transparency of a company’s supplier finance arrangements. The Investor Perspectives article discusses disclosure of changes in a company’s reported debt that are not reflected in the cash flow statement arising from transactions such as supplier finance arrangements, acquisitions etc.
The article may be accessed here.
In May 2023, the IASB issued Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), with an aim to enhance transparency of a company’s supplier finance arrangements. The Investor Perspectives article discusses disclosure of changes in a company’s reported debt that are not reflected in the cash flow statement arising from transactions such as supplier finance arrangements, acquisitions etc.
The article may be accessed here.