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Pollutant Pricing Mechanisms


Pollutant pricing mechanisms are designed to achieve a reduction of greenhouse gases through the use of tradable emission permits. The Board is now conducting research into the types of schemes that exist today and the accounting practices used to account for them. Initially, the research project will investigate changes in the nature and use of pollutant pricing mechanisms that have arisen in the time since the project was suspended in 2010. The project will develop an analysis of the common economic characteristic of a variety of schemes before making an initial assessment of the potential financial reporting solutions. In the meantime, the IASB is seeking information to help it document different schemes and the accounting policies currently used to report them in financial statements.
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