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oligarchical    
a. 寡头政治的

寡头政治的

oligarchical
adj 1: of or relating to or supporting or characteristic of an
oligarchy [synonym: {oligarchic}, {oligarchical}]

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  • What is Reverse Factoring How Does It Work? | Tipalti
    Reverse factoring is also known as supply chain financing It’s a financing solution that ordering parties initiate to help suppliers finance receivables Reverse factoring is an alternative to the factoring financing method, in which the supplier initiates financing
  • What Is Reverse Factoring (Supply Chain Financing)? - altLINE
    Reverse factoring is a supply chain finance solution where a bank pays supplier invoices early at a discount while the buyer repays the bank later, helping businesses unlock cash tied up in their supply chains Reverse factoring helps buyers improve cash flow and extend payment terms while maintaining strong supplier relationships and optimizing working capital Suppliers benefit from reverse
  • What is Reverse Factoring? | BusinessComparison
    Reverse factoring is an accounting solution that can help businesses to access the working capital they need to continue their everyday operations Also known as supply chain financing, reverse factoring describes the process of a bank or financial company agreeing to pay a company’s outstanding invoices to their suppliers who may be willing to accept a lower sum in exchange for prompt
  • Reverse factoring supply chain financing arrangements - BDO
    How to account for reverse factoring supply chain financing arrangements Reverse factoring supply chain arrangements are becoming increasing popular as a means to facilitate faster payment by customers of their supplier invoices These arrangements involve three parties: the customer, the supplier, and a bank financier The supplier wants to be paid within a quicker time frame than the
  • Supply Chain Financing Arrangements—Reverse Factoring - IFRS
    Previous meeting International Accounting Standards Board December 2020 Share this page
  • Financial Reporting Considerations for Suppliers Finance . . . - PwC
    Introduction In recent years, there has been an increased use of supplier financing (or also commonly referred as reverse factoring) arrangements In December 2020, the IFRS IC issued an agenda decision (IFRIC AD) covering several financial reporting considerations relating to supplier financing arrangements Although no specific amendment or new standard issued by IASB to address accounting
  • F. 14 Treatment of Factoring Transactions - IMF
    While reverse factoring is a different instrument in terms of business model, it still has the same accounting characteristics as the ordinary factoring Business accounting for such instruments follows the same principles of the ordinary factoring, and the general statistical treatment for factoring should be applied to reverse factoring as well
  • New FASB Standards Mandate Disclosure of Reverse Factoring Programs
    The accounting standards update follows increased scrutiny of these arrangements in recent years, with the Securities and Exchange Commission (SEC), accounting firms, and investors asking for more information and guidance about reverse factoring
  • How to account for a factoring arrangement — AccountingTools
    Accounting for a Factoring Arrangement Essentially, a factoring transaction is recorded as a sale of the receivables, and a gain or loss (usually a loss) is on the receivable transferred to the factor For example: Needy Company sells a group of its receivables to Finance Company for $100,000, and receives in exchange $90,000 from Finance Company
  • Reverse factoring : accounting practices in a regulatory vacuum - DiVA
    We examine how firms disclose their use of reverse factoring programs (RFPs)–financial arrangements that accelerate supplier payments through third-party financiers–and how these disclosures affect





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