Accounting Standards, Compliance and Financial Analyst

Reverse Factoring Intensifies The B2B Late Payments Debate

PYMNTS

OCTOBER 28, 2019

The Big Four auditing firms — EY, Deloitte, KPMG and PwC — have recently requested that the Financial Accounting Standards Board (FASB) provide clarity in how corporates should classify their reverse factoring or supply chain financing agreements, adding more fuel to a long-standing debate as to whether such trade financing tools are debt.

B2B

B2B Accounting Standards Finance Invoicing

Transcript: Cliff Asness

Barry Ritholtz

MARCH 21, 2023

ASNESS: Well, I was striving for uncorrelated, but then the compliance officer in my head is saying sometimes it doesn’t come out to zero all the time. And it’s really not a compliance reason, I hope it’s more of an intellectual honesty reason. I just want to put in — RITHOLTZ: That’s correlated? ASNESS: Yes.

Profit and Loss

Profit and Loss Valuation Forecasting Investments

Corporate Finance Brief

Reverse Factoring Intensifies The B2B Late Payments Debate

Transcript: Cliff Asness

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