# ASC 405-50-10: Liabilities — Liabilities—Supplier Finance Programs — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/50/#10-objectives)

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## ASC 405-50-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/405/50/#10-objectives)

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##### [405-50-10-1](https://asc.understandingaccounting.org/asc/405/50/#405-50-10-1)

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The objective of this Subtopic is to establish disclosures that enhance the transparency of a supplier finance program used by an entity in connection with the purchase of goods and services (the buyer in a supplier finance program).

##### [405-50-10-2](https://asc.understandingaccounting.org/asc/405/50/#405-50-10-2)

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This Subtopic does not address either of the following:

1.  a
    
    A buyer’s recognition, measurement, or financial statement presentation of an obligation in connection with a supplier finance program
    
2.  b
    
    The accounting and disclosure for other parties involved in a supplier finance program.