BDO Comment Letter - Liabilities — Supplier Finance Programs

March 2022

March 18, 2022 – Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations (File Reference No. 2021-007)

BDO has provided comments on the FASB's exposure draft on the disclosure requirements for supplier finance program obligations in Topic 405, Liabilities, and supports enhancing the transparency of disclosures for entities acting as the buyer party in these programs.