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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.

IFRIC® Update November 2023

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.