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EFRAG seek comments on its Draft Endorsement Advice on Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7)

​​EFRAG is consulting on its assessment of Supplier Finance Arrangements (‘SFAs’) (Amendments to IAS 7 and IFRS 7) (‘the Amendments’) against the technical criteria for endorsement in the EU and on its assessment of whether the Amendments are conducive to the European public good. Comments are requested by 11 September 2023.

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