The European Union endorses Contracts Referencing Nature-dependent Electricity
The European Union endorses Contracts Referencing Nature-dependent Electricity
On 30 June 2025, the European Union (EU) endorsed the amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosure relating to Contracts Referencing Nature-dependent Electricity.
These amendments will be effective within the EU for annual reporting periods beginning on or after 1 January 2026.
The EU Endorsement Status Report as published by the European Financial Reporting Advisory Group (EFRAG) may be accessed here.
These amendments will be effective within the EU for annual reporting periods beginning on or after 1 January 2026.
The EU Endorsement Status Report as published by the European Financial Reporting Advisory Group (EFRAG) may be accessed here.