![\"\"](\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/03\/Byuleten-z-MSFZ-IFRB-202502-RMSBO-publikuye-Kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov-6-1-300x158.png\")
<\/p>\n<\/p>\n
BDO has published IFR Bulletin 2025\/02<\/a> IASB issues\u00a0Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7).<\/em><\/p>\n The International Accounting Standards Board (IASB) issued\u00a0Contracts Referencing Nature-dependent Electricity<\/em>\u00a0in December 2024. The amendments clarify the own-use requirements in IFRS 9 with respect to contracts referencing nature-dependent electricity (CRNEs). The amendments permit an entity to\u00a0designate a variable nominal volume of electricity as a hedged item, facilitating application of hedge accounting to CRNEs. The International Financial Reporting Bulletin 2025\/02 can be downloaded from the following link<\/a>IFRB_2025_02_Final.pdf<\/a><\/p>\n The team of BDO in Ukraine<\/a> offers guidance on the implementation of International Financial Reporting Standards.<\/p>\n We are ready to provide all the necessary expertise and assistance in the following areas:<\/strong><\/p>\n If you have any questions on this interesting and relevant topic, we will be happy to provide you with comprehensive solutions based on our experience, including in this specialised area.<\/p>\n For IFRS advisory and support services, please contact BDO in Ukraine<\/a>.<\/p>\n
\nThe IFR Bulletin provides a background of the issues that led to the amendments, a summary of the amendments\u00a0and comments on certain implications of the amendments.<\/p>\n\n