Supply Chain Finance and its Accounting Treatment

Author(s): B. Feenstra, A.R. Engbers, M. Steeman,


The Second paper in the Essential Knowledge Series.  Supply Chain Finance (SCF) is becoming more main stream among different types of corporate supplier financing solutions. Creating and implementing an SCF program leads to changes in terms and conditions of the
trade payables, and changes in balance sheet classifcation .The aim of this study is to pinpoint which factors are relevant to the re-classification of trade payables and briefy discuss implications of these reclassifcation issues for the field.