https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=Virtual_power_purchase_agreement 2026-07-25T11:55:04Z Revision history for this page on the wiki MediaWiki 1.40.0 https://wiki.treasurers.org/w/index.php?title=Virtual_power_purchase_agreement&diff=58478&oldid=prev 2025-03-20T18:00:32Z

<p>Create page - sources - Linked pages.</p> <p><b>New page</b></p><div>''IFRS 9 - power purchase agreements - virtual agreements.''<br /> <br /> A virtual power purchase agreement is an agreement that contains an embedded swap that net settles the difference between a fixed-price cash flow and a floating-price cash flow related to an amount of nature-dependent electricity generated.<br /> <br /> <br /> == See also ==<br /> * [[Contracts referencing nature-dependent electricity]]<br /> * [[Fair Value Adjustment]]<br /> * [[Financial instrument]]<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 /> * [[Swap]]<br /> * [[Virtual]]<br /> <br /> [[Category:Accounting,_tax_and_regulation]]<br /> [[Category:Financial_products_and_markets]]</div>

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