https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Own_use 2026-06-08T16:25:33Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki.treasurers.org/w/index.php?title=Own_use&diff=58479&oldid=prev 2025-03-20T18:16:59Z

<p>Create page - source - KPMG article https://kpmg.com/us/en/articles/2024/own-use-scope-exemption-ifrs-accounting-standards.html</p> <p><b>New page</b></p><div>''IFRS 9 - fair value accounting - exemption.''<br /> <br /> IFRS 9 generally requires certain contracts to be accounted for as derivatives, including fair valuation through profit or loss.<br /> <br /> IFRS 9 exempts &quot;own use&quot; contracts from this requirement.<br /> <br /> Own use means that the related contract is related to a non-financial item bought or sold by the reporting entity, within the reasonably expected usage of the entity.<br /> <br /> <br /> == See also ==<br /> * [[Contracts referencing nature-dependent electricity]]<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 /> * [[Power purchase agreement]] (PPA)<br /> * [[Reporting entity]]<br /> * [[Swap]]<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