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Supply chain finance and its accounting treatment : reclassification of trade payables and it's implications for the professional field

Bauke Feenstra; Anne Rikst Engbers; Michiel Steeman (Lector)

In the modern Supply Chain Finance landscape, Reverse Factoring is one of the most consolidated business model for working capital financing. However, accounting treatment of Reverse Factoring might affect the balance sheet of large corporate, with disruptive consequences for the programme as a whole. From …

2017-01-01Economie & ManagementRapport

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Supply chain finance and its accounting treatment : reclassification of trade payables and it's implications for the professional field

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