Beyond the GAAP no. 186 - 2024
Beyond the GAAP no. 186 - 2024
These two feature articles provide our readers with a complete overview of the
content of the exposure draft, for which the comment period ended on
29 March 2024.
The IASB’s other current priorities include the draft amendments to IFRS 9 on renewable electricity purchase agreements (known as ’PPAs’ or ’Power Purchase Agreements’ and ’VPPAs’ or ’Virtual PPAs’). At its March 2024 meeting, the IASB clarified the content of its future amendments for the first time. In this issue, we present the likely contents of the forthcoming exposure draft, which is scheduled for publication in May 2024, with a comment period of 90 days.