Emissions Trading Schemes under IFRS - Towards a “true and fair view”

Report, Preprint English OPEN
Haupt, Madlen; Ismer, Roland;
  • Publisher: Climate Policy Initiative Berlin
  • Subject: Carbon Pricing,Finance | Carbon Pricing | Q58 | L50 | K34 | Finance | Sustainability reporting
    • jel: jel:Q58 | jel:L50 | jel:K34
      ddc: ddc:330

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 ... View more
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