Lease considerations for Power Purchase Agreements

The use of Power Purchase Agreements (PPA) in the supply of renewable energy is on the rise. This EY publication focuses solely on the assessment of whether solar and wind energy PPAs contain a lease in accordance with IFRS 16 Leases. In most cases, other accounting standards, including IFRS 9 Financial Instruments and IAS 38 Intangible Assets, also require consideration when accounting for PPAs.

Download this IFRS resource