Accounting treatment of PPA’s and other energy forward contracts
DOI:
https://doi.org/10.51302/rcyt.2021.7473Keywords:
PPA, Power Purchase Agreement, derivatives, IFRSAbstract
The objective of the work is to develop, following the provisions of the applicable standards and specialized literature, in which cases a PPA (or another type of energy forward contract) is considered derivative from an accounting perspective and, in addition, to analyze non-regulated cases, in order to cover the gap in relation to the accounting treatment of these contracts.
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References
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