Problemática contable de los PPA y otros contratos de compraventa sobre subyacente energético

  1. José Morales Díaz 1
  2. Constancio Zamora Ramírez 1
  3. Miguel Ángel Villacorta Hernández 2
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

  2. 2 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Any de publicació: 2021

Número: 465

Tipus: Article

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Altres publicacions en: Revista de Contabilidad y Tributación. CEF

Resum

The objective of the work is to develop, following the provisions of the applicable standards and specialized literature, in which cases a PPA (or another type of energy forward contract) is considered derivative from an accounting perspective and, in addition, to analyze non-regulated cases, in order to cover the gap in relation to the accounting treatment of these contracts.

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