Isabelle Grail

[# 📢 Benchmark 🔭] | The department Debt & Treasury Advisory at Forvis Mazars en France issued a benchmark on the communication of Euro Stoxx 50 companies on ##PPA et ##VPPA ☀ 🌬 at yend-end 2023. Main key takeways of the study 🔎are: - 52% of companies in the panel (24/46) communicate over existing PPA / VPPA projects - The main countries where companies in the panel have contracted PPA / VPPA projects are: Spain, US, Italy, Poland, Turkey, Germany and Netherlands - Out of the 24 companies that communicate on VPPA / PPA projects, only 11 companies provide information in the notes to 2023 IFRS financial statements - Majority of Physical PPA are treated as off-balance sheet commitments (own-use exemption under IFRS 9). A few Physical PPA are also treated as Lease (IFRS 16). - Majority of Virtual PPA are recorded at FV-P&L Discover more❗in the attachment below ⤵. The benchmark summarizes also accounting challenges under IFRS and solutions proposed to date by International Accounting Standards Board (IASB) #sustainability #greenfinance #renewable #finance #treasury #ifrs Yann Guyomar Loup Méric Christophe Bonnefoy Guillaume Chartier AFTE Association du Master Trésorerie de la Sorbonne (AMTSA) EACT - European Association of Corporate Treasurers Luxembourg Association Of Corporate Treasurers EuroFinance

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In the first of two episodes on the value chain, PwC Italy Director Luca Bonaccorsi returns with PwC France Partner Olivier Schérer as they explain the value chain, and applicable CSRD guidance. 📺Watch now on Viewpoint. #valuechain #CSRD #Viewpoint

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Have your read the latest article published by AGEFI Luxembourg - Le Journal Financier de Luxembourg entitled "Transfer pricing: Current issues and recommendations for Luxembourg companies"? 🧐 In this article 📰 , our Tax Partner and Head of Transfer Pricing, Oliver R. Hoor, explains 🔎 the major impact on transfer pricing in Luxembourg due to a number of recent developments. Read this insightful analysis by clicking here 📲 https://lnkd.in/dkvxr9kC #transferpricing #tax #article #analysis #development #sharing #Luxembourg #ATOZ

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