Accounting for cap and trade transactions under IFRS

Published on: Jun 22, 2017

This webinar explores accounting implications of carbon pricing plans, specifically “cap and trade” systems, aimed at reducing emissions of greenhouse gases.

You will learn about:

  • basics of cap and trade systems
  • the Pan Canadian Framework on Climate Change and Clean Growth
  • International Accounting Standards Board (IASB) activities in this area
  • different approaches to accounting for transactions created by a cap and trade system under International Financial Reporting Standards (IFRS)


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