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ESMA provides information on accounting carbon allowances in financial statements

( October 9, 2024, 11:47 GMT | Official Statement) -- MLex Summary: Issuers engaging in carbon allowance programs saw the European Securities and Markets Authority publish a statement on accounting for carbon allowances in financial statements. The document encourages issuers to consider which International Financial Reporting Standards Accounting Standards could be used to account for carbon allowances in their financial reporting. The statement also provides for disclosure recommendations on the inclusion of carbon allowances' information in the financial statement.  Press release follows. Public statement attached. ...

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