Webinar | IFRS & Corporate Reporting - Accounting for power purchase agreements (PPAs)
Автор: BDO Australia
Загружено: 2025-03-18
Просмотров: 1065
Описание:
Watch some of our IFRS & Corporate Reporting experts discuss the current state of accounting for power purchase agreements (PPAs) and key considerations for corporate finance teams when entering into PPAs.
Register for the next IFRS & Corporate Reporting webinar: https://www.bdo.com.au/en-au/services...
Download powerpoint slides: https://bdoaustralia.bdo.com.au/acton...
Find out more about BDO: https://www.bdo.com.au
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0:00-3:32 - Introduction
3:32-9:35 - Why are we talking about power purchase agreements (PPAs) / Agenda
9:35-28:18 - Australian electricity markets
28:18-37:57 - Accounting implications of PPAs - embedded leases
37:57-53:44 - Accounting implications of PPAs - embedded derivatives
53:44-55:15 - Accounting implications of PPAs - hedge accounting
55:15-1:01:08 - Anticipated future developments & how BDO can help
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