EFRAG: Emission Trading Schemes
- Completed
- Completed
- Archive - Filippo Poli
Description
In May 2012, the French standard setter - Autorité des norms comptables (ANC) - issued proposals for accounting of greenhouse gas (GHG) emission rights reflecting companies' business models.
In December 2012 EFRAG, with a view to promote the debate on this topic, issued its own comment paper with proposals for the recognition and measurement of assets and liabilities arising from Emission Trading Schemes.
Constituents replied to the EFRAG's comment paper. In October 2013 EFRAG published a feedback statement. EFRAG will continue to monitor the activity of the IASB on the topic. The IASB currently lists Emission Trading Schemes as one of its research projects.
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In December 2012 EFRAG, with a view to promote the debate on this topic, issued its own comment paper with proposals for the recognition and measurement of assets and liabilities arising from Emission Trading Schemes.
Constituents replied to the EFRAG's comment paper. In October 2013 EFRAG published a feedback statement. EFRAG will continue to monitor the activity of the IASB on the topic. The IASB currently lists Emission Trading Schemes as one of its research projects.
