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Pollutant pricing mechanisms - IASB

Date recorded:

At its meeting on October 20, 2015, the IASB discussed the issues to be included in a planned Discussion Paper for this research project. The IASB members highlighted some issues of particular interest, including: (i) the information needs of users of financial statements; (ii) the rights and obligations created by the schemes and how these could be reflected in any possible accounting models; (iii) whether, in other contexts, intangible assets exist that include rights similar to those created by these schemes; and (iv) the interaction of the liability recognition issues with the proposed definition of a liability in the Exposure Draft Conceptual Framework for Financial Reporting. The IASB will continue its discussion at future meetings.

Review the IASB Update.

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