In July 2023, the International Accounting Standards Board (IASB) decided to add a project to its work plan to research whether feasible narrow-scope amendments to IFRS 9 could be made for power purchase agreements.
The Committee discussed the IASB’s project on Power Purchase Agreements. Committee members provided their views on the scope of, and approaches to, potential narrow-scope amendments to IFRS 9.
The IASB will consider input from the Committee and other stakeholders at a future IASB meeting.
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IFRS Interpretations Committee November 2023