Search results with tag "Offsetting"
The Oxford Principles for Net Zero Aligned Carbon ...
www.smithschool.ox.ac.ukThe Oxford Principles for Net Zero Aligned Carbon Offsetting 1 The Oxford Principles for Net Zero Aligned Carbon Offsetting Executive Summary As part of their climate strategies, many companies, organisations, cities, regions and financial institutions are relying on voluntary carbon offsetting—payment to receive credit for a certified
Financial Instruments: Disclosures IFRS 7
www.ifrs.org2011 to improve disclosures in netting arrangements associated with financial assets and ... Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7) issued in December 2011 ... an issuer’s rights and obligations arising under insurance contracts that meet the definition of .
Aviation Carbon Offsetting Guidelines for Voluntary …
www.iata.orgtogether through the four pillars of the aviation industry strategy: ... • Manufacturing of aircraft and components • Maintenance of aircraft • Ground handling operations • Airport facilities including retail outlets • Flight operations .
Overview and comparison of existing carbon crediting schemes
www.nefco.intCORSIA Carbon Offsetting and Reduction Scheme for International Aviation CRS Climate reserve tonnes DOE Designated operational entity EAOC Early action offset credit EE Energy efficiency ERF Emissions Reduction Fund ERU Emission Reduction Unit ESD Effort-Sharing Decision ETS Emissions Trading Scheme
Netting and Offsetting: Reporting derivatives under U.S ...
www.isda.orgThe BCBS also stated that they will monitor accounting standards and practices to address any differences in national accounting frameworks (also known as local GAAP) that are material to the definition and calculation of the leverage ratio. The Federal Reserve stated in their letter to the accounting standard setters that they believe
Staff Paper: A Comparison of U.S. GAAP and IFRS
www.sec.govclassification and measurement, impairment, hedge accounting, and balance sheet offsetting. Although the Boards continue to have the objective of issuing converged standards, project timing and the phasing
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