How to treat Power Purchase Agreements in the accounting context is one of the most crucial questions in Term Sheet negotiations.
In fact, this question is most relevant for offtakers but also project developers, operators, as well as banks, should be familiar with the accounting treatment in order to identify the best PPA pricing mechanism for their counterparts.
In this module, you will get a 360 overview of the most important accounting rules under US GAAP and IFRS.
In the next step, you will learn how different PPA types such as virtual PPAs or sleeved PPAs have to be treated under both accounting systems.
In this context, we emphasize the impact on the balance sheet, profit & loss account, as well as the cash flow statement.
You will also get familiar under which conditions you have to treat a PPA as a derivative or leasing.
Contrary to the majority of available workshop formats you will learn how to really book PPAs and what implications for your company may evolve.
We would be glad to bring you a significant step closer to your target to become a renewable champion. We welcome you to the Green Brain Academy.
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Think RE connects corporates and suppliers of renewable energy to promote the energy transition.
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