The IASB held a supplementary meeting on 28 August 2024. We have posted our comprehensive Deloitte observer notes for the project discussed during the meeting.
The following topic was discussed:
Power purchase agreements: The IASB received a high-level summary of the feedback received in response to the Exposure Draft Contracts for Renewable Electricity. IASB members made comments mainly on the scope of the proposals, hedge accounting and disclosures. The IASB did not make any decisions.
Please click to access the detailed notes taken by Deloitte observers for the entire meeting.