Problemática contable de los PPA y otros contratos de compraventa sobre subyacente energético
- José Morales Díaz 1
- Constancio Zamora Ramírez 1
- Miguel Ángel Villacorta Hernández 2
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1
Universidad Complutense de Madrid
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2
Universidad de Sevilla
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ISSN: 2695-6896, 2792-8306
Year of publication: 2021
Issue: 465
Type: Article
More publications in: Revista de Contabilidad y Tributación. CEF
Abstract
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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