What's inside (free registration required to view):
1. Background
2. Considering the type of arrangement
3. Overall accounting considerations for PPAs
    3.1 Consolidation/associate/joint arrangement/service concession arrangement considerations
    3.2 Leasing considerations
    3.3 IFRS 9 considerations for physical PPAs
    3.4 IFRS 9 accounting considerations for VPPAs
    3.5 Accounting for purchased RECs
Please contact Scott Bandura (scott.bandura@pwc.com), Marie-Claude Kling (marie.kling@pwc.com) or Ian Farrar (ian.p.farrar@hk.pwc.com) for more information.
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