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.
