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IPSASB - Emissions Trading Schemes [Research]

Proposed changes:

The objective of this project is to develop a standard which provides guidance to both administrators and participants in Emissions Trading Schemes. The IPSASB currently does not have a standard on Emissions Trading Schemes.

Next steps:

The first phase will be the publication of a Consultation Paper/Discussion Paper.

Last updated:

February 2014


Issues the project will consider include (but are not limited to):

  • Scope of the schemes covered by the project;
  • At what point do present obligations and liabilities arise for administrators;
  • When do assets arise for administrators and participants;
  • How should assets be measured;
  • How should administrators account for permits/allowances that are auctioned; and
  • What disclosures should be required.

Recent activities

December 2013

In December 2013, the IPSASB approved a new project relating to Emissions Trading Schemes (ETS).

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