IFRS Podcast

Power Purchase Agreements – amendments to IFRS 7 and 9

IFRS Podcast
  • Podcast
  • 28/02/25

Overview

In their search for carbon neutral power, entities enter more frequently into contracts that reference nature-dependent electricity. In December 2024, the IASB amended IFRS 7 and IFRS 9 to help companies report better on these power purchase agreements. In this episode, we are joined by Roger Sagmoen who is a member of PwC’s Global Corporate Services team and who has followed this IASB project from the beginning.

Contact us

David Baur

Partner and Leader Corporate Reporting Services, PwC Switzerland

+41 58 792 26 54

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