Accounting for Carbon Allowances in Financial Statements
Initiative
Official name
PUBLIC STATEMENT Clearing the smog: Accounting for Carbon Allowances in Financial Statements
Type
Recommendation
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
ESMA32-483087481-68
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
–
Source: ESMA, ESMA32-483087481-68, 2024