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Accounting for Power Purchase Agreements

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Accounting for Power Purchase Agreements is an issue that the External Reporting Working Group has been working on as companies continue to evaluate their impact on the environment and strive to reduce their greenhouse gas emissions.  As technology is evolving, and renewable energy is becoming more cost competitive, decarbonisation of electricity is considered an achievable goal.  The working group is looking at how the Accounting Standards need to evolve to ensure their application is not at odds with constructive sustainability changes and will make recommendations for the regulatory authorities and the Government to consider.  Further information will be provided in coming weeks.

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