IFRS Developments issue 182 - Agenda decision on reverse factoring

In December 2020, the IASB published IFRS Interpretations Committee Agenda Decision Supply Chain Financing Arrangements – Reverse Factoring.

The IFRS Interpretations Committee’s Agenda Decision considers the impact of a reverse factoring arrangement on presentation in the balance sheet, the derecognition of a financial liability, presentation in the statement of cash flows and in the notes to the financial statements.