https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Contracts_referencing_nature-dependent_electricity 2026-07-15T17:29:56Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki.treasurers.org/w/index.php?title=Contracts_referencing_nature-dependent_electricity&diff=58480&oldid=prev 2025-03-20T18:22:56Z

<p>Create page - sources - Linked pages.</p> <p><b>New page</b></p><div>''IFRS 9 - fair value accounting - exemptions - own use.''<br /> <br /> For the purposes of IFRS 9, a contract referencing nature-dependent electricity means a contract that exposes an entity to variability in an underlying amount of electricity - referenced in the contract - because the source of its generation depends on uncontrollable natural conditions (such as the weather).<br /> <br /> Examples include solar and wind-power electricity generation.<br /> <br /> <br /> == See also ==<br /> * [[Contract]]<br /> * [[Derivative]]<br /> * [[Fair Value Adjustment]]<br /> * [[Financial instrument]]<br /> * [[FVTPL]]<br /> * [[Hedge accounting]]<br /> * [[IAS 32]]<br /> * [[IAS 39]]<br /> * [[IFRS 9]]<br /> * [[IFRS 15]]<br /> * [[International Accounting Standards Board]] (IASB)<br /> * [[Net settlement]]<br /> * [[Own use]]<br /> * [[Power purchase agreement]] (PPA)<br /> * [[Reporting entity]]<br /> * [[Swap]]<br /> * [[Underlying]]<br /> * [[Virtual power purchase agreement]] (VPPA)<br /> <br /> <br /> ==Other resource==<br /> *[https://kpmg.com/us/en/articles/2024/own-use-scope-exemption-ifrs-accounting-standards.html Own use exemption under IFRS Accounting Standards - Objective, scope, and practical implications for power purchase agreements (PPAs) - KPMG - March 2024]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:Financial_products_and_markets]]<br /> [[Category:The_business_context]]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:Financial_products_and_markets]]<br /> [[Category:The_business_context]]</div>

Doug