This course provides an overview of the disclosurerequirements with respect to supplierfinance programs. Supplier finance programs, also referred to in many other ways such as reverse factoring, are solutions and processes that companies use to optimize cash flowby allowing for longer payment terms while also providing the option for their suppliersto get paid faster.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify the characteristics of a supplier finance program; and
Recognize programs within the scope of supplier finance program disclosures; and
Identify the annual qualitative and quantitative disclosure requirements; and
Identify interim disclosure requirements.
Major Topics
What is GAAP
Scope Consideration
Annual Qualitative Disclosure Requirements
Interim Disclosure Requirements
