TITLE

Guidelines issued over emission rights

PUB. DATE
June 2003
SOURCE
Accountancy;Jun2003, Vol. 131 Issue 1318, p12
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article reports that the International Financial Reporting Interpretations Committee has issued draft interpretation D1, "Emission Rights." This deals with the accounting by companies for tradable emission rights that they receive from governments under schemes designed to reduce emissions of greenhouse gases.
ACCESSION #
10111453

 

Related Articles

  • Guidelines issued over emission rights.  // Accountancy;Jun2003, Vol. 131 Issue 1318, p12 

    The article reports that the International Financial Reporting Interpretations Committee has issued draft interpretation D1, "Emission Rights." This deals with the accounting by companies for tradable emission rights that they receive from governments under schemes designed to reduce emissions...

  • IASC interim reporting project.  // Accountancy;Jun96, Vol. 117 Issue 1234, p90 

    The article announces the publication of "Issues Paper on Interim Financial Reporting," by the International Accounting Standards Committee in the U.S. The issues paper discusses how companies should present interim financial information, a financial data for less than a full financial year or...

  • Problematic Aspects of Financial Reporting in Latvia. Jesemcika, Anna // Economic Science for Rural Development Conference Proceedings;2012, Issue 28, p194 

    The article outlines the changes of accounting policy in financial reporting having occurred in Latvia within the past decade. This period is significant, since the Latvian system of financial accounting and reporting was integrated into the European accounting system. The legal regulation of...

  • DIFFERENCES IN THE ACCOUNTING STANDARDS IN POLAND AND THE UNITED STATES VIS-A-VIS INTERNATIONAL ACCOUNTING STANDARDS. Jermakowicz, Eva K. // Enterprise in Transition: International Conference Proceedings: ;2001, p670 

    The objective of this study is to describe the current development of accounting standards in Poland. The description and examination focuses on selected accounting standards related to financial reporting and profit determination. The paper also compares specific financial reporting and income...

  • Updates.  // Accountancy;Apr2007, Vol. 139 Issue 1364, p86 

    The article report a number updates in accounting procedure announced in 2006-07. The entities that present chances in financial reporting are Great Britain's Accounting Standards Board, the International Accounting Standards Board and the International Financial Reporting Interpretations Committee.

  • The IFRS hurdle. Elliott, Dawn; Hendley, Jackie // Accountancy;Aug2007, Vol. 140 Issue 1368, p88 

    The article discusses the challenges presented by the requirement for all companies listed on the Alternative Investments Market in Great Britain to comply with International Financial Reporting Standards as of January, 2007. Options are presented in terms of using profit and loss or balance...

  • IFRS: next question Is your financial reporting sustainable? McDonnell, John // Accountancy Ireland;Apr2006, Vol. 38 Issue 2, p19 

    The article discusses issues concerning financial reporting in Ireland. The preparation of International Financial Reporting Standards (IFRS) external reporting is performed by an operationally independent project team at the center, often staffed by contractors. Organizations need to consider...

  • FRRP reports on first IFRS interims review.  // Accountancy;Mar2006, Vol. 137 Issue 1351, p20 

    The article mentions the Financial Reporting Review Panel, which reviewed the first interim reports under the new International Financial Reporting Standards. The Panel found an adequate level of disclosure and compliance in Great Britain, but contacted 16 companies. Compliance with...

  • Relationship with national standard-setting bodies. Cairns, David // Accountancy;May2006, Vol. 137 Issue 1353, p90 

    This article reports on the 2006 publication of the International Accounting Standards Board (IASB) statement "Working Relationships between the IASB and Other Accounting Standard-Setters." The paper outlines the steps the IASB and regional and national standard-setters should take for...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics