The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards （IAS/IFRS）  

作　　者：Massimiliano Celli 

机构地区：[1]University of Roma TRE, Rome, Italy

出　　处：《Journal of Modern Accounting and Auditing》2013年第8期1032-1045,共14页现代会计与审计（英文版）

摘　　要：This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whether electrical energy is bought/sold for an industrial use exclusively, so that the relevant transaction will be accounted as a normal purchase/sale, or through the lease of the relevant production plant, which would require the supply contract to be accounted in compliance with International Accounting Standards （IAS） 17 ＂Leasing＂. Alternatively, it must also be ascertained whether the relevant party is implementing financial trading strategies, as in such hypothesis, the supply contract is to be accounted as a financial instrument according to International Financial Reporting Standards （IFRS） 9/IAS 39 ＂Financial Instruments＂. Finally, the modalities used by a number of companies listed on European regulated markets to account such kind of contracts will be analyzed.

关 键 词：capacity contracts tolling agreements electrical energy faithful representation International FinancialReporting Standards （IFRS） 9/International Accounting Standards （IAS） 39 IAS 17 

分 类 号：F233[经济管理—会计学] F275[经济管理—国民经济]