Disclosure of information about supplier finance arrangements according to IFRS/IAS amendments: first empirical evidence
Barbuto, Simone Nicola (A.A. 2024/2025) Disclosure of information about supplier finance arrangements according to IFRS/IAS amendments: first empirical evidence. Tesi di Laurea in Financial statement analysis, Luiss Guido Carli, relatore Saverio Bozzolan, pp. 97. [Master's Degree Thesis]
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Abstract/Index
Definition and general characteristics of SFAs. Historical evolution and rise of SFAs. The role of SFAs in working capital management. Benefits and strategic implications of SFAs. Risks and criticisms of SFAs. Evolution of accounting treatment and regulatory framework of SFAs (IFRS). The pre-2024 regulatoruy framework and its limitations. The need for regulatory reform: the Carillion case. The 2024 regulatoruy amendments and new disclosure requirements. Empirical evidence and case studies. Introduction to empirical analysis of SFAs. Practical applications of SFAs in manufactural sectors. SFAs’ impact on financial statements and key ratios. Emerging trends and strategic outlook in SFAs. Integration with digital platforms and FinTech innovatios. The role of e-invoicing and automation in the next generation of SFAs.
References
Bibliografia: pp. 94-96.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77) |
| Chair: | Financial statement analysis |
| Thesis Supervisor: | Bozzolan, Saverio |
| Thesis Co-Supervisor: | Pierini, Lucia |
| Academic Year: | 2024/2025 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 31 Oct 2025 14:12 |
| Last Modified: | 31 Oct 2025 14:12 |
| URI: | https://tesi.luiss.it/id/eprint/43609 |
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