{"id":311,"date":"2006-12-21T10:36:00","date_gmt":"2006-12-21T08:36:00","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/2006\/12\/21\/the-iasb-and-emissions-trading\/"},"modified":"2006-12-21T10:36:00","modified_gmt":"2006-12-21T08:36:00","slug":"the-iasb-and-emissions-trading","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2006\/12\/21\/the-iasb-and-emissions-trading\/","title":{"rendered":"The IASB and emissions trading"},"content":{"rendered":"<p>I blogged yesterday on the need for an <a href=\"http:\/\/www.taxresearch.org.uk\/Blog\/2006\/12\/20\/an-accounting-standard-for-carbon\/\" target=\"_blank\">accounting standard on carbon<\/a> emissions and trading.<\/p>\n<p>The person I was discussing this with had been looking at the subject for a while, and I gave it a good internet search before writing. But one thing I had not searched was '<a href=\"http:\/\/www.iasb.co.uk\/\" target=\"_blank\">IASB<\/a>' for International Accounting Standards Board and 'emissions trading'. When one respondent to my appeal for information (on the Tax Justice Network intertax list) suggested this could be appropriate I found that it is <a href=\"http:\/\/www.iasb.org\/Current+Projects\/IASB+Projects\/Emission+Trading+Schemes\/Emission+Trading+Schemes.htm\" target=\"_blank\">on their agenda<\/a> - starting in the new year.<\/p>\n<p>I stress, the disclosure is only on trading, not on emissions, and there's no plan in any way for the project to assess an organisation's carbon footprint, as I think a standard should, but it's a useful opening. And for once, nice to find the regulators are on the ball, or at least, on the pitch.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I blogged yesterday on the need for an accounting standard on carbon emissions and trading. The person I was discussing this with had been looking<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2006\/12\/21\/the-iasb-and-emissions-trading\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26,24],"tags":[],"class_list":["post-311","post","type-post","status-publish","format-standard","hentry","category-accounting","category-csr"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/311","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=311"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/311\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}