Accounting Matters

Buy Now, Pay Later: Rise of the Supplier Finance Program


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Nothing like a hearty supplier finance arrangement to make a well-meaning accountant’s eyes glaze over a bit, huh? Well, as Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss in this Accounting Matters episode, these programs can be a benefit to all parties involved, with the latest guidance update just increasing transparency around them. In other words, there’s nothing to fear but fear itself. And snakes. But certainly not these arrangements.


For more information on supplier finance programs and related topics:


ASU 2022-04, Liabilities—Supplier Finance Programs

MD&A Disclosure Requirements: Insights, Quick Tips, and Best Practices


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