Webcast: Contracts Referencing Nature-dependent Electricity—Targeted amendments to IFRS 9 and IFRS 7

In this webcast, IASB technical staff explain the recent targeted amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. These changes aim to help companies better report the financial effects of nature-dependent electricity contracts. These contracts are often structured as power purchase agreements (PPAs).

The amendments are effective from January 2026 but companies can apply them earlier.

Access the webcast here.

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