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Pollutant Pricing Mechanisms - IASB

Date recorded:

At its meeting held on June 25, 2015, the IASB discussed possible accounting approaches that could be developed for one particular type of pollutant pricing mechanism; namely a cap-and-trade type of emissions trading scheme. Other types of pollutant pricing mechanisms will be considered at a later stage in the project. IASB members also provided the staff with views on how to progress the project. No decisions were made.

Review the IASB Update

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