As more companies adopt supply chain finance (SCF) programs, and even look to such programs to bolster the bottom line, concerns are growing that third-party arrangements could trigger accounting problems.

In some SCF programs, an intermediary pays a “marketing fee” to the company for information about its payables and then approaches the company's suppliers to offer them early payment in return for a discount.

“As a matter of course, we can offer solutions like this, but we strongly caution our clients to seek clear guidance and approval from their auditors,” says Rick Striano, Americas product head for trade and financial supply chain for the global transaction banking unit of Deutsche Bank.