Problemática contable de los PPA y otros contratos de compraventa sobre subyacente energético
DOI:
https://doi.org/10.51302/rcyt.2021.7473Palabras clave:
PPA, Power Purchase Agreement, derivados, NIIFResumen
El objetivo del trabajo es desarrollar, siguiendo lo establecido en la normativa aplicable y en la literatura especializada, en qué casos un PPA (u otro tipo de contrato de compraventa de energía a plazo) se considera derivado desde un punto de vista contable y, además, analizar casos no regulados, con objeto de cubrir el gap en relación con el tratamiento contable de estos contratos.
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