Accounting for Power Purchase Agreements and Australian Carbon Credit Units

Exploring the latest developments in accounting for PPAs and ACCUs

Businesses are increasingly looking to PPAs as not only a means of securing their renewable energy supplies and managing their energy costs, but also as a source of ACCUs to meet their carbon abatement obligations. Despite their increasing popularity, PPAs and ACCUs continue to pose challenges to both preparers of financial statements and auditors.

In this session we will explore:

• The different types of PPAs
• Accounting implications of different types of PPAs, including embedded leases, embedded derivatives and hedge accounting, and
• Accounting for ACCUs acquired through PPAs.

Learning Outcomes:

This session aims to provide attendees with the ability to:

• Identify the different types of PPAs
• Identify and understand the accounting implications of different types of PPAs, and
• Understand the accounting for ACCUs acquired through PPAs.

Suited to:

Auditors, CEOs, CFOs, Board Members, Financial Controllers, Finance Teams, Accountants involved in the preparation of financial reports.

This On Demand recording Includes: 

• Recording of the Live Webinar, which can be viewed multiple times, for as long as required 
• Presenters contact details for follow up questions 
• CPD Quiz
• CPD Certificate 
• CPD Report – Logged automatically 
• PowerPoint Presentation
• Verbatim Transcript, with Searchability
• Supporting Documentation