Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
This IFRS accounting primer for renewable energy power purchase agreements (PPAs) was produced by EY in collaboration with the Business Renewables Centre (BRC) Canada. It is intended to assist accounting professionals in off-taker organizations to understand and assess the potential…
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…
The updated EY Publication “Applying IFRS on IFRS 16 Leases” includes changes to address evolving implementation issues. It analyses the standard and discusses the implementation issues, including recent discussions by the IASB and the IFRS Interpretations Committee. It also provides…