IASB issues webcast on nature-dependent electricity contracts
IASB issues webcast on nature-dependent electricity contracts
The International Accounting Standards Board (IASB) has released a webcast explaining the recent amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures.
These amendments (Contracts Referencing Nature-dependent Electricity) change the requirements related to own-use exception and hedge accounting for contracts referencing nature-dependent electricity.
The webcast may be accessed here.
These amendments (Contracts Referencing Nature-dependent Electricity) change the requirements related to own-use exception and hedge accounting for contracts referencing nature-dependent electricity.
The webcast may be accessed here.