Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
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…
This EY publication discusses how an entity might account for a cloud computing arrangement considering the requirements in IFRS. IFRS Standards do not contain explicit guidance about a customer’s accounting for cloud computing arrangements, so judgement will be required to…