Summary of the January 2024 ASAF meeting now available
22 Feb 2024
The IASB staff have published a summary of the Accounting Standards Advisory Forum (ASAF) meeting held via video conference call on 29 January 2024.
During the meeting, the ASAF discusses power purchase agreements (PPAs). Specifically, the ASAF members provided feedback on potential amendments to IFRS 9 related to own-use requirements to physical PPAs and hedge accounting requirements to both physical and virtual PPAs.
A full summary of the meeting is available on the IFRS Foundation's website.
