< To Resources

IFRS Accounting Primer for Renewable Energy Power Purchase Agreements

IFRS Accounting Primer for Renewable Energy PPAs - BRC Canada primer

This IFRS accounting primer for renewable energy power purchase agreements (“PPAs”) was produced by Ernst & Young LLP (EY) in collaboration with the Business Renewables Centre (BRC) Canada. It is intended to assist accounting professionals within off-taker organizations to understand and assess the potential accounting implications of renewable energy PPAs and explain such implications to internal stakeholders.