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Deloitte comment letter on tentative agenda decision on economic benefits from use of a windfarm

Published on: 29 Jul 2021

We have commented on the IFRS Interpretations Committee's publication in the June 2021 Update of the tentative decision not to take onto the Committee’s agenda the request for clarification on whether, applying paragraph B9(a) of IFRS 16, an electricity retailer (customer) has the right to obtain substantially all the economic benefits from use of a windfarm throughout the term of an agreement with a windfarm electricity generator (supplier).

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

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