This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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

Overview

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).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.