{"id":9941,"date":"2025-09-24T09:23:34","date_gmt":"2025-09-24T07:23:34","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9941"},"modified":"2025-09-25T10:37:06","modified_gmt":"2025-09-25T08:37:06","slug":"amendments-to-ifrs-9-and-ifrs-7-regarding-power-purchase-agreements-endorsed-for-use-in-the-eu","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/amendments-to-ifrs-9-and-ifrs-7-regarding-power-purchase-agreements-endorsed-for-use-in-the-eu\/","title":{"rendered":"Amendments to IFRS 9 and IFRS 7 regarding power purchase \u200eagreements endorsed for use in the EU"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 30 June 2025, the amendments to IFRS 9 Financial Instruments and IFRS 7 Financial \u200eInstruments: Disclosures titled Contracts Referencing Nature-dependent Electricity were endorsed \u200eby the European Commission for use in the European Union. The EU\u2019s effective date is the same as \u200ethe IASB\u2019s effective date (annual periods beginning on or after 1 January 2026). \u200e<\/p>\n","protected":false},"author":117,"featured_media":9943,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[550,270,38,26,8],"class_list":["post-9941","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ifrs-7","tag-ifrs-9","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9941","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9941"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9941\/revisions"}],"predecessor-version":[{"id":9942,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9941\/revisions\/9942"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9943"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}