Labor Markets
Supply Chain Finance in North America: Techniques, Risks, and Regulation
Published
Key Findings
Supply chain finance receivables in North America exceeded $450B in 2023. Reverse factoring programs reduce supplier payment terms from 60 to 30 days on average. FASB and SEC now require disclosure of material supply chain finance programs.
Supply chain finance programs are growing rapidly in North America. This whitepaper explains reverse factoring, dynamic discounting, and inventory finance, and addresses disclosure requirements under SEC and FASB guidance.