IASB to publish Exposure Draft Contracts for Renewable Electricity
IASB to publish Exposure Draft Contracts for Renewable Electricity
The IASB expects to publish Exposure Draft Contracts for Renewable Electricity on 8 May 2024.
The Exposure Draft will include the proposed amendments to IFRS 9 Financial Instruments with respect to the ‘own use’ and hedge accounting requirements for power purchase agreements.
The announcement from the IASB may be accessed here.
The Exposure Draft will include the proposed amendments to IFRS 9 Financial Instruments with respect to the ‘own use’ and hedge accounting requirements for power purchase agreements.
The announcement from the IASB may be accessed here.