Cap-and-Trade Accounting Resources

Editor’s note: These are Web-exclusive resources for “Accounting for Emissions.”

• Excel worksheets and other tools to estimate carbon output by individuals and certain businesses at the EPA Web site. The Carbon Disclosure Project Global 500 Report 2008 and a number of other national and international disclosure studies, www.cdproject.net/reports.asp
• The Petition for Interpretative Guidance on Climate Risk Disclosure, dated Sept. 18, 2007
• The final rule issued by FERC dated March 31, 1993
• EITF Issue No. 03-14
• The content of the FASB/IASB joint project on Emissions Trading Schemes, click here or here
• A summary of IFRIC Draft Interpretation D1, Emissions Rights
• The EFRAG’s response to IFRIC Draft Interpretation D1
• A summary of IFRIC 3
• The IASB’s July 2005 press release announcing the withdrawal of IFRIC 3
• The joint survey by PwC and IETA, Trouble-Entry Accounting—Revisited