Beyond the GAAP No. 194 - December 2024
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Beyond the GAAP No. 194 - December 2024
Happy New Year from the Beyond the GAAP editorial team! The year 2024 concluded with the publication of targeted amendments to IFRS 9 and IFRS 7, aimed at contracts referencing nature-dependent electricity, often structured as PPAs (Power Purchase Agreements) or VPPAs (Virtual Power Purchase Agreements). These eagerly awaited amendments are detailed in this issue.
This issue also includes a presentation of the AMF study of the practices and main difficulties encountered by the French banking and insurance industries in fully complying with the requirements of the Taxonomy Regulation.
Contacts
Vinh Bui Partner, Audit & assurance
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