On 15 August 2024, the IASB published for public comment IFRS Accounting Taxonomy 2024—Proposed Update 2 Contracts for Renewable Electricity.
The proposed changes reflect the disclosure requirements proposed by Exposure Draft Contracts for Renewable Electricity, published in May 2024.
This Proposed IFRS Taxonomy Update is based on proposed amendments to the IFRS Accounting Standards. The proposed amendments to IFRS Accounting Standards might change, and the proposals in this Proposed IFRS Taxonomy Update would change to reflect the amendments issued.
The deadline for submitting comments is 14 October 2024.
Stakeholders can respond to the Proposed IFRS Taxonomy Update by submitting:
- a comment letter; or
- a survey.
Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Proposed IFRS Taxonomy Update.
