以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) expects to issue Contracts Referencing Nature-dependent Electricity—Amendments to IFRS 9 and IFRS 7 on 18 December 2024 to help companies better report the financial effects of nature-dependent electricity contracts.
IFRS Digital subscribers will be able to download the document from the IFRS Accounting Standards Navigator and the Power Purchase Agreements project page . PDF copies will also be available to order from the Web Shop .
We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.
Sign up for alerts Ensure you are up to date by signing up to receive these news stories as email alerts. To do this, sign in to your IFRS account, go to your dashboard and choose your follows.
Adjust the frequency of these alerts at the top of the dashboard by selecting 'immediate' or 'daily' from the dropdown menu. Email alerts are set to 'never' by default (except when you choose to follow a topic). For more information, please go to our getting started page .