Scott Bandura talks us through how emissions trading schemes work and the accounting challenges. Is there a difference in accounting between granted and purchased allowances? Is there an obligation as emissions are generated? Find out about the challenges and current diversity in the accounting in this latest episode. 

IFRS Talks - PwC's Global IFRS podcast

Episode 100: Emissions credit accounting

IFRS is the language of the global capital markets. Major new standards are being implemented in 2018 and 2019. PwC professionals will help you to keep up to date and share their perspectives on an increasingly complex financial reporting environment. You can listen to episodes at your convenience via your desktop computer or smartphone.

About

IFRS Talks - PwC's Global IFRS podcast