The International Accounting Standards Board (IASB) has started considering changes to the IFRS Accounting Taxonomy resulting from the project on Power Purchase Agreements.
A proposed update to the IFRS Accounting Taxonomy reflecting proposed disclosure requirements in the Exposure Draft Contracts for Renewable Electricity will be published in H2 2024.
The proposed IFRS Taxonomy update will be based on proposed amendments to the IFRS Accounting Standards. The proposed amendments to the IFRS Accounting Standards could change, and, accordingly, the final Taxonomy update could change to reflect the final amendments.
Proposed IFRS Taxonomy Update
International Accounting Standards Board May 2024