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

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