Arrangements for electricity procurement vary in how they match electricity production from natural sources with usage. The...
Accounting for electricity procurement agreements: Applying the own-use exemption
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Financial instruments
Financial assets with contingent features
In May 2024, the International Accounting Standards Board (IASB) amended IFRS 9 Financial Instruments (‘IFRS 9’)....
IFRS 18: An overview of changes
The IASB published IFRS 18 Primary Financial Statements (‘IFRS 18’) in April 2024. This standard replaces IAS 1, the...
Shares issued: Are they debt or equity?
Intuitively, accountants tend to treat shares issued by a company as equity based on their legal form. The classification of the...
Debt or equity: The role of shareholder decisions
It is often a complex decision to classify an instrument issued by an entity as debt or equity. IAS 32 Financial Instruments -...
Accounting for power purchase agreements in terms of IFRS
There is a global drive towards renewable energy. In this context, entities have increasingly entered into renewable power...