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Supplier finance programs

10.25.2022 | Duration: 14:34

We discuss ASU 2022-04, which requires buyers to disclose information about their supplier finance program obligations.

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Podcast overview

乐鱼（Leyu）体育官网 professionals discuss the impacts of the recent ASU 2022-04, which enhances transparency of supplier finance programs to understand their effect on an entity鈥檚 working capital, liquidity and cash flows.

Applicability

  • All entities that use supplier finance programs in connection with the purchase of goods and services

Relevant dates

  • Effective for annual and interim periods for fiscal years beginning after December 15, 2022 except for the rollforward disclosure, which is effective for fiscal years beginning after December 15, 2023
  • Early adoption permitted
Resource
FASB issues ASU for supplier finance obligations disclosures
A buyer of goods and services should disclose information about its supplier finance program obligations.
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Podcast contents

  • 00:25聽鈥� Introduction聽
  • 00:55聽鈥� What is a supplier finance program?
  • 04:20聽鈥� IFRS庐 Accounting Standards requirements
  • 05:25聽鈥� ASU on disclosure only?
  • 07:15聽鈥� Scope and definition
  • 08:20聽鈥� Key provisions of ASU
  • 11:00聽鈥� What are buyers disclosing today?
  • 12:05聽鈥� Effective date and transition
  • 13:40听鈥� Closing remarks

Meet our team

Image of Mahesh Narayanasami
Mahesh Narayanasami
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Angela Tran
Angela Tran
Senior Manager, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Mahesh Narayanasami
Mahesh Narayanasami
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Angela Tran
Angela Tran
Senior Manager, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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