Problemática contable de los PPA y otros contratos de compraventa sobre subyacente energético

Autores/as

DOI:

https://doi.org/10.51302/rcyt.2021.7473

Palabras clave:

PPA, Power Purchase Agreement, derivados, NIIF

Resumen

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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Citas

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Publicado

07-12-2021

Cómo citar

Morales Díaz, J., Zamora Ramírez, C., & Villacorta Hernández, M. Ángel. (2021). Problemática contable de los PPA y otros contratos de compraventa sobre subyacente energético. Revista De Contabilidad Y Tributación. CEF, (465), 151–180. https://doi.org/10.51302/rcyt.2021.7473