SubstitutionIND_AS_107
Official PDF (p. 2)IND_AS_107 · Ind AS 107 / Paragraphs 44F-44H
Ind AS 107 Disclosures: Supplier Finance Arrangements Transparency Requirements
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Entities disclosed reverse factoring and trade payable financing without standardized quantitative breakdown.
New PositionAmended
Mandatory qualitative and quantitative disclosures regarding terms of supplier finance arrangements, carrying amounts, and liquidity impact.
Affected Syllabus Chapters
corporate-financial-reporting
specific-accounting-standards
Code: specific-accounting-standards
Authority Document Reference
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