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Wednesday 23 April 2014

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Emissions Trading Schemes


Emissions Trading Schemes (Research Project)


 

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Project milestones

                  

In May 2012, the IASB decided to add Emission Trading Schemes to its agenda as a research project.

Emissions trading schemes are designed to achieve a reduction of greenhouse gases through the use of tradable emission permits.

 

Discussions on the emissions trading scheme project were deferred in November 2010 when the IASB and the FASB decided to amend the timetable of some projects.

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Project news

May 2012 The Board unanimously supported initiating a research programme, focusing on, among other topics, Emissions Trading Schemes.

29 June 2011
Discussions on the emissions trading scheme project were deferred in November 2010 when the IASB and the FASB decided to amend the timetable of some projects. As a result of the pause in work on this project, the IASB will consider whether the project will remain on the agenda as part of its agenda consultation process. Please click here for the agenda consultation project page.

14 October 2010 This project will be discussed by the boards at their October 2010 meeting. For more information and observer notes as they become available, please click here and select a board meeting date

8 September 2010 This project will be discussed by the boards at their September 2010 meeting. For more information and observer notes as they become available, please click here

Click here to see all previous project news on this project.

 

Last IASB meeting update

18 November 2010 The IASB and the FASB discussed accounting issues in a cap and trade scheme. Specifically, the boards discussed the recognition of a liability for emissions in excess of the initial allocation and the measurement of liabilities and purchased allowances.

Click here to view the full update and to access all previous IASB updates on this project.

Click here to listen to the IASB meeting audio playback.

 

Next discussion by the IASB

The IASB will consider whether this project will remain on the agenda based on the feedback received from the agenda consultation process. In May 2012, the IASB decided to add Emission Trading Schemes to its agenda as a research project.

 

Page last updated: 29 June 2011

Related information

 

Click here for the background and history on this project.

Project contacts

Allison McManus
Technical Manager
amcmanus@ifrs.org


Barbara Jaworek
Technical Associate
bjaworek@ifrs.org