Posts on the Topic Disclosure

Reverse factoring has become crucial in supply chain finance, offering liquidity benefits but posing significant accounting challenges under US GAAP due to classification and disclosure complexities. Recent FASB updates emphasize transparency, requiring detailed disclosures to ensure financial statements reflect the...

Reverse factoring is a financial tool that optimizes cash flow and supplier relationships but poses complex accounting challenges, particularly in liability classification and disclosure. Its treatment under HGB emphasizes prudence with conservative reclassification practices, while IFRS focuses on derecognition criteria,...