In a world rapidly transitioning to cleaner energy, power purchase agreements are at the heart of financing and delivering sustainable projects. But while PPA’s drive innovation, they also bring complex accounting challenges. From navigating classification and measurement, to applying the latest IFRS 9 and 7 amendments, and unpacking the nuances of IFRIC 12 Service Concessions, the technical detail can be as dynamic as the energy sector itself.
This webinar will break down these complexities into practical insights, equipping you with the knowledge to interpret, apply and communicate the accounting impacts of PPA’s with confidence. Whether you advise clients, prepare financial statements or review transactions, this session is designed to help you stay ahead of evolving standards while managing real-world implications.
This webinar will cover the following content:
· PPA Decision Tree
· IFRS 16 Leases
· IFRS 9 Financial Instruments
· IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IAS 28 Investments in associates and joint ventures
· IFRIC 12 Service Concessions
· Latest IFRS 9 & 7 amendments relating to contracts referencing nature-dependent electricity
The webinar covers both the theory associated with the above topics as well as practical examples and model disclosures.