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IDW zum IASB ED/2024/3: Renewable Electricity

Das IDW äußert sich gegenüber dem IASB zu dessen Änderungsvorschlägen für IFRS 9 und IFRS 7, die zu einer sachgerechteren bilanziellen Abbildung von Verträgen über den Kauf bzw. Verkauf von Strom aus erneuerbaren Energiequellen führen sollen (vor allem sog. Power Purchase Agreements, PPAs).

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