Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements
Supplier finance-reverse factoring transactions have positive effects on supply chain finance and resilience, mainly by lowering the financing costs of suppliers that are mostly small- and medium-sized enterprises. However, these transactions have become one of the focal points of the discussions on...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2024-03-01
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| Series: | Muhasebe Enstitüsü Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/B1D6AC1002F24C1584F6962EC324E8F0 |
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