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Amendments to IFRS 9 for nature-dependent electricity contracts
EY professionals discuss the changes to IFRS 9 relating to contracts referencing nature-dependent electricity.
In December 2024, the IASB published Amendments to IFRS 9 and IFRS 7 - Contracts Referencing Nature-dependent Electricity. The amendments to IFRS 9 Financial Instruments are to the own-use requirements and hedge accounting requirements. There are also amendments to IFRS 7 Financial Instruments: Disclosures.