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ACPAPP Accounting Bulletin

Updated: Jul 10, 2023

ACPAPP Accounting Bulletin No. 05-2023 I July 4, 2023

Supplier finance arrangements This Accounting Alert is issued to circulate the IFRS alert on the Supplier finance arrangements. -- Amendments to IAS 12 International Tax Reform Pillar Two Model Rules The IASB issued International Tax Reform Pillar Two Model Rules – Amendments to IAS 12 which is effective immediately. Learn more -- Lease liability in a sale and leaseback: amendments to IFRS 16 The IASB has issued narrow-scope amendments to the requirements for sale and leaseback transactions in IFRS 16 explaining how a seller-lessee accounts for a sale and leaseback after the date of the transaction. Sale and leaseback transactions where some or all the lease payments are variable lease payments that do not depend on an index or a rate are most likely to be impacted.



Should you have any comments or questions arising from this publication,

please contact ACPAPP Secretariat.


ACPAPP is a united professional organization of CPAs in public practice that promotes professional excellence and ethical practice towards providing relevant services to the business world.

This communication contains general information only.

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