Emissions Trading Schemes under IFRS - Towards a “true and fair view”
- Publisher: Climate Policy Initiative Berlin
Carbon Pricing,Finance | Carbon Pricing | Q58 | L50 | K34 | Finance | Sustainability reporting
This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It starts out by giving an overview of the International Financial Reporting Standards (IFRS) accounting policies, which are currently applied by ...