BDO Global<\/a><\/em><\/p>\n<\/p>","protected":false},"excerpt":{"rendered":"
BDO has published IFR Bulletin 2025\/02 IASB issues\u00a0Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7). The International Accounting Standards Board (IASB) issued\u00a0Contracts Referencing Nature-dependent Electricity\u00a0in December 2024. The amendments clarify the own-use requirements in IFRS 9 with respect to contracts referencing nature-dependent electricity (CRNEs). The amendments permit an entity to\u00a0designate a variable […]<\/p>\n","protected":false},"author":4489,"featured_media":629183,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"\n
BDO in Ukraine: IFRB 2025\/02 IASB issues Contracts Referencing Nature-dependent Electricity - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BDO in Ukraine: IFRB 2025\/02 IASB issues Contracts Referencing Nature-dependent Electricity - European Business Association\" \/>\n<meta property=\"og:description\" content=\"BDO has published IFR Bulletin 2025\/02 IASB issues\u00a0Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7). The International Accounting Standards Board (IASB) issued\u00a0Contracts Referencing Nature-dependent Electricity\u00a0in December 2024. The amendments clarify the own-use requirements in IFRS 9 with respect to contracts referencing nature-dependent electricity (CRNEs). The amendments permit an entity to\u00a0designate a variable […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-21T12:45:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/BDO_2_21032025.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/\",\"url\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/\",\"name\":\"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0411\u044e\u043b\u0435\u0442\u0435\u043d\u044c \u0437 \u041c\u0421\u0424\u0417 IFRB 2025\/02 \u0420\u041c\u0421\u0411\u041e \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0454 \u00ab\u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0438, \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u0435\u043d\u0435\u0440\u0433\u0456\u0457, \u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0457 \u0432\u0456\u0434 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u00bb[:en]BDO in Ukraine: IFRB 2025\/02 IASB issues Contracts Referencing Nature-dependent Electricity[:] - European Business Association\",\"isPartOf\":{\"@id\":\"https:\/\/eba.com.ua\/#website\"},\"datePublished\":\"2025-03-21T12:45:09+00:00\",\"dateModified\":\"2025-03-21T12:45:09+00:00\",\"author\":{\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\"},\"breadcrumb\":{\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eba.com.ua\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0411\u044e\u043b\u0435\u0442\u0435\u043d\u044c \u0437 \u041c\u0421\u0424\u0417 IFRB 2025\/02 \u0420\u041c\u0421\u0411\u041e \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0454 \u00ab\u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0438, \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u0435\u043d\u0435\u0440\u0433\u0456\u0457, \u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0457 \u0432\u0456\u0434 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u00bb\",\"item\":{\"@type\":\"WebPage\",\"name\":\"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0411\u044e\u043b\u0435\u0442\u0435\u043d\u044c \u0437 \u041c\u0421\u0424\u0417 IFRB 2025\/02 \u0420\u041c\u0421\u0411\u041e \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0454 \u00ab\u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0438, \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u0435\u043d\u0435\u0440\u0433\u0456\u0457, \u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0457 \u0432\u0456\u0434 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u00bb[:en]BDO in Ukraine: IFRB 2025\/02 IASB issues Contracts Referencing Nature-dependent Electricity[:]\"}}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eba.com.ua\/#website\",\"url\":\"https:\/\/eba.com.ua\/\",\"name\":\"European Business Association\",\"description\":\"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eba.com.ua\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52\",\"name\":\"Katia Chaikovska\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eba.com.ua\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g\",\"caption\":\"Katia Chaikovska\"},\"url\":\"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0411\u044e\u043b\u0435\u0442\u0435\u043d\u044c \u0437 \u041c\u0421\u0424\u0417 IFRB 2025\/02 \u0420\u041c\u0421\u0411\u041e \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0454 \u00ab\u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0438, \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u0435\u043d\u0435\u0440\u0433\u0456\u0457, \u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0457 \u0432\u0456\u0434 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u00bb[:en]BDO in Ukraine: IFRB 2025\/02 IASB issues Contracts Referencing Nature-dependent Electricity[:] - European Business Association","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/","og_locale":"en_US","og_type":"article","og_title":"BDO in Ukraine: IFRB 2025\/02 IASB issues Contracts Referencing Nature-dependent Electricity - European Business Association","og_description":"BDO has published IFR Bulletin 2025\/02 IASB issues\u00a0Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7). The International Accounting Standards Board (IASB) issued\u00a0Contracts Referencing Nature-dependent Electricity\u00a0in December 2024. The amendments clarify the own-use requirements in IFRS 9 with respect to contracts referencing nature-dependent electricity (CRNEs). The amendments permit an entity to\u00a0designate a variable […]","og_url":"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/","og_site_name":"European Business Association","article_published_time":"2025-03-21T12:45:09+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/BDO_2_21032025.png","type":"image\/png"}],"author":"Katia Chaikovska","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Katia Chaikovska","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/","url":"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/","name":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0411\u044e\u043b\u0435\u0442\u0435\u043d\u044c \u0437 \u041c\u0421\u0424\u0417 IFRB 2025\/02 \u0420\u041c\u0421\u0411\u041e \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0454 \u00ab\u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0438, \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u0435\u043d\u0435\u0440\u0433\u0456\u0457, \u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0457 \u0432\u0456\u0434 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u00bb[:en]BDO in Ukraine: IFRB 2025\/02 IASB issues Contracts Referencing Nature-dependent Electricity[:] - European Business Association","isPartOf":{"@id":"https:\/\/eba.com.ua\/#website"},"datePublished":"2025-03-21T12:45:09+00:00","dateModified":"2025-03-21T12:45:09+00:00","author":{"@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52"},"breadcrumb":{"@id":"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/eba.com.ua\/bdo-v-ukrayini-byuleten-z-msfz-ifrb-2025-02-rmsbo-publikuye-kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/eba.com.ua\/"},{"@type":"ListItem","position":2,"name":"BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0411\u044e\u043b\u0435\u0442\u0435\u043d\u044c \u0437 \u041c\u0421\u0424\u0417 IFRB 2025\/02 \u0420\u041c\u0421\u0411\u041e \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0454 \u00ab\u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0438, \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u0435\u043d\u0435\u0440\u0433\u0456\u0457, \u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0457 \u0432\u0456\u0434 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u00bb","item":{"@type":"WebPage","name":"[:ua]BDO \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0411\u044e\u043b\u0435\u0442\u0435\u043d\u044c \u0437 \u041c\u0421\u0424\u0417 IFRB 2025\/02 \u0420\u041c\u0421\u0411\u041e \u043f\u0443\u0431\u043b\u0456\u043a\u0443\u0454 \u00ab\u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0438, \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u0435\u043d\u0435\u0440\u0433\u0456\u0457, \u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0457 \u0432\u0456\u0434 \u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u00bb[:en]BDO in Ukraine: IFRB 2025\/02 IASB issues Contracts Referencing Nature-dependent Electricity[:]"}}]},{"@type":"WebSite","@id":"https:\/\/eba.com.ua\/#website","url":"https:\/\/eba.com.ua\/","name":"European Business Association","description":"We are looking for proactive business leaders, who shape the investment climate of Ukraine and ready to supervise the work of the largest and the most influential business-community of Ukraine \u2013 European Business Association!","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/eba.com.ua\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/591c0ae4ce3e3490f70325dfb642ac52","name":"Katia Chaikovska","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/eba.com.ua\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/59d91c5da250ea725c3c425585ff46fb?s=96&d=mm&r=g","caption":"Katia Chaikovska"},"url":"https:\/\/eba.com.ua\/en\/author\/katia-chaikovska-eba-com-ua\/"}]}},"_links":{"self":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/629179"}],"collection":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=629179"}],"version-history":[{"count":1,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/629179\/revisions"}],"predecessor-version":[{"id":629184,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/629179\/revisions\/629184"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media\/629183"}],"wp:attachment":[{"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=629179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=629179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=629179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"https:\/\/eba.com.ua\/wp-content\/uploads\/2025\/03\/Byuleten-z-MSFZ-IFRB-202502-RMSBO-publikuye-Kontrakty-shho-stosuyutsya-elektroenergiyi-zalezhnoyi-vid-pryrodnyh-umov-6-1-300x158.png\")
<\/p>\n