List of considered public documents in the study
| Date | #Number, author/Type of document | Title of the document/of the section |
|---|---|---|
| 2003, Feb | #1, IFRIC Update | Emission rights |
| 2003, April | #2, IFRIC Update | Agenda items - Emission rights |
| 2003, May | #3, IFRIC | IFRIC Draft Interpretation D1 Emission Rights |
| 2003, 15 May | #4, IASB Press release | Proposed new accounting Interpretation – Greenhouse gas emissions |
| 2003, October | #5, IFRIC Update | Emission rights |
| 2004, Feb | #6, IFRIC Update | Emission rights |
| 2004, March | #7, IFRIC Update | Emission rights |
| 2004, sept | #8, IFRIC Update | D1 Emission rights |
| 2004, oct | #9, IFRIC Update | D1 Emission rights |
| 2004, Dec | #10, IASB Press release | IFRIC issues guidance on accounting for greenhouse gas emissions |
| 2005, April | #11, IFRIC Update | Emission rights – consideration of an amendment to IAS 38 |
| 2005, May | #12, IFRIC Update | Emission rights – Consideration of possible approaches for revision of IAS 38 |
| 2005, 6 May | #13, EFRAG | Endorsement Letter from EFRAG to the European Commission |
| 2005, June | #14, IFRIC Update | Emission rights – consideration of an amendment to IAS 38 |
| 2005, July | #15, IASB Press release | IASB withdraws IFRIC Interpretation on Emission Rights |
| 2007 | #16, PWC, IETA | Trouble-Entry Accounting – Revisited*; Uncertainty in accounting for the EU Emissions Trading Scheme and Certified Emission Reductions - |
| 2007, 23 Feb | #17, FASB | Minutes of the February 21, 2007, Board Meeting: Emission Allowances |
| 2007, May | #18, FASB | Minutes of the March 14, 2007 Board Meeting (Valuation of Commodity Inventory and Emission Allowances that are Acquired for Resale) |
| 2007, 12 Dec | #19, IASB Meeting Summaries | IASB Meeting December 2007 |
| 2008, May | #20, IASB | ETS Cover note (Agenda paper 03), 20 May 2008 |
| 2008, May | #21, IASB Meeting Summaries | IASB Meeting 21 May 2008 |
| 2008, June | #22, IASB | IASB Work Plan - Projected timetable as at 30 June 2008 |
| 2008, 24 Oct | #23, FASB | Minutes of the October 21, 2008 Joint Board Meeting: Emissions Trading Schemes |
| 2009, March | #24, IASB Meeting Summaries | IASB Meeting 19 March 2009 |
| 2009, 13 April | #25, FASB IASB | Minutes of the April 8, 2009, Board Meeting: Emissions trading schemes |
| 2009, Nov | #26, IASB Meeting Summaries | IASB Meeting 17 Nov 2009 |
| 2009, Nov | #27, FASB IASB | Minutes of Emissions Trading Schemes Board Meeting of November 18 |
| 2010, March | #28, FASB IASB | FASB and FASB Commitment to Memorandum of Understanding Quarterly Progress Report 31 March 2010 |
| 2010, May | #29, Nikolaus Starbatty | Research Paper Emissions Trading Schemes, IASB Meeting - Agenda Paper 10 A |
| 2010, May | #30, IASB Meeting Summaries | IASB Meeting 20 May 2020 |
| 2010, June | #31, IASB | Emission Trading Schemes - Background and history |
| 2010, Sept | #32, IASB Meeting Summaries | IASB/FASB Meeting of 15 September 2010 |
| 2010, Sept | #33, FASB IASB | IASB AP 10 A/FASB AP 6 A: Emissions Trading Schemes, Recognition of assets in a cap and trade scheme |
| 2010, Sept | #34, FASB IASB | IASB AP 10 B/FASB AP 6 B: Existence and recognition of liabilities for the allocation in a cap and trade scheme |
| 2010, Sept | #35, FASB IASB | IASB AP 10 C/FASB AP 6C: Issues to be discussed at future board meetings |
| 2010, Sept | #36, FASB IASB | Emissions Trading Schemes Cover Memo |
| 2010, Sept | #37, FASB IASB | Minutes of Board Meeting: Emission Trading Schemes |
| 2010, Oct | #38, FASB IASB | Minutes of Board Meeting: Emission Trading Schemes |
| 2010, 19 Nov | #39, FASB IASB | Minutes of Board Meeting of 18 November 2010: Emission Trading Schemes |
| 2011, July | #40, IFRS | Agenda Consultation 2011, Request for Views |
| 2012 | #41, IASB | Feedback Statement: Agenda Consultation 2011 |
| 2012 | #42, IFRS Foundation | Invitation to Comment: IASB and IFRS Interpretations Committee - Due Process Handbook |
| 2013 | #43, EFRAG | Emissions Trading Schemes - Draft Comment Paper |
| 2013 | #44, EFRAG | Emissions Trading Schemes - Feedback Statement Paper |
| 2014, Jan | #45, IFRS IC Meeting | A17, Staff Paper, 29–30 January 2014 |
| 2014, May | #46, IFRS IC Meeting | AP07, Staff Paper, Project IAS 37, Measurement of liabilities arising from emission trading schemes |
| 2014, May | #47, IFRS IC Meeting | AP07 A, Project IAS 37, Measurement of liabilities arising from emission trading schemes - additional comment letter received |
| 2014, Nov | #48, IASB ASAF | AP6, project Emission Trading Schemes, Cover Memo, Staff paper, Education session |
| 2014, Nov | #49, IASB ASAF Meeting | IASB AP6B, ASAF AP4C, project Emission Trading Schemes, Summary of accounting issues, staff paper, Education session |
| 2014, Nov | #50, IASB ASAF Meeting | IASB AP6A, ASAF AP4B, project Emission Trading Schemes, Background scheme information, Education session |
| 2014, Nov | #51, Global Reporting Forum | Minutes of the Meeting IASB GPF, 6 Nov 2014 |
| 2014, Nov | #52, Global Reporting Forum | GPF meeting, 6 November 2014 Agenda paper 4 A |
| 2014, Nov | #53, IASB | Staff paper, Agenda paper 4 B, Background information on the types of emission trading schemes, 6 November 2014 |
| 2014, Dec | #54, IASB ASAF Meeting | AP4A, ETS survey |
| 2014, Dec | #55, IASB ASAF Meeting | Emission-related schemes and related accounting guidance in Japan |
| 2014, Dec | #56, IASB ASAF Meeting | Summary note of the Accounting Standards Advisory Forum |
| 2015, June | #57, IASB | Pollutant Pricing Mechanisms: Joint CMAC and GPF meeting, June 2015 Agenda Paper 4 A |
| 2015, July | #58, IASB ASAF Meeting | Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): Cover note, 16–17 July 2015 |
| 2015, July | #59, IASB ASAF Meeting | ASAF AP7A, IASB AP6A, Pollutant Pricing Mechanisms: Paper topic Why do we need a fresh approach? 16–17 July 2015 |
| 2015, July | #60, IASB ASAF Meeting | ASAF AP7B, IASB AP6A, Paper topic Comparison of possible approaches—a simplified example |
| 2015, July | #61, ASAF Member Paper | ASAF AP7C, PPM project, China’s New Proposal on Accounting for Emission Trading Schemes |
| 2015, August | #62, IASB | Request for Views 2015 Agenda Consultation |
| 2015, Oct | #63, IASB ASAF | ASAF AP7, IASB Project Update and Agenda Planning |
| 2015, Oct | #64, IASB ASAF | ASAF AP5, PPM project, Cap-and-trade emissions trading scheme liabilities, 1–2 October 2015 |
| 2015, Oct | #65, IASB ASAF | Summary note of the Accounting Standards Advisory Forum, 1 and 2 October 2015 |
| 2016, April | #66, IASB Meeting | Staff Paper, PPM Project, Project update and responses to the Agenda Consultation |
| 2016, Nov | #67, IASB | IASB® Work Plan 2017–2021: Feedback Statement on the 2015 Agenda Consultation |
| 2021, June | #68, IFRS® Foundation, Rafal Markowski | Third Agenda Consultation, Agenda paper 1, ITCG meeting, June 2021 |
| Date | #Number, author/Type of document | Title of the document/of the section |
|---|---|---|
| 2003, Feb | #1, IFRIC Update | Emission rights |
| 2003, April | #2, IFRIC Update | Agenda items - Emission rights |
| 2003, May | #3, IFRIC | IFRIC Draft Interpretation D1 Emission Rights |
| 2003, 15 May | #4, IASB Press release | Proposed new accounting Interpretation – Greenhouse gas emissions |
| 2003, October | #5, IFRIC Update | Emission rights |
| 2004, Feb | #6, IFRIC Update | Emission rights |
| 2004, March | #7, IFRIC Update | Emission rights |
| 2004, sept | #8, IFRIC Update | D1 Emission rights |
| 2004, oct | #9, IFRIC Update | D1 Emission rights |
| 2004, Dec | #10, IASB Press release | IFRIC issues guidance on accounting for greenhouse gas emissions |
| 2005, April | #11, IFRIC Update | Emission rights – consideration of an amendment to IAS 38 |
| 2005, May | #12, IFRIC Update | Emission rights – Consideration of possible approaches for revision of IAS 38 |
| 2005, 6 May | #13, EFRAG | Endorsement Letter from EFRAG to the European Commission |
| 2005, June | #14, IFRIC Update | Emission rights – consideration of an amendment to IAS 38 |
| 2005, July | #15, IASB Press release | IASB withdraws IFRIC Interpretation on Emission Rights |
| 2007 | #16, PWC, IETA | Trouble-Entry Accounting – Revisited*; Uncertainty in accounting for the EU Emissions Trading Scheme and Certified Emission Reductions - |
| 2007, 23 Feb | #17, FASB | Minutes of the February 21, 2007, Board Meeting: Emission Allowances |
| 2007, May | #18, FASB | Minutes of the March 14, 2007 Board Meeting (Valuation of Commodity Inventory and Emission Allowances that are Acquired for Resale) |
| 2007, 12 Dec | #19, IASB Meeting Summaries | IASB Meeting December 2007 |
| 2008, May | #20, IASB | ETS Cover note (Agenda paper 03), 20 May 2008 |
| 2008, May | #21, IASB Meeting Summaries | IASB Meeting 21 May 2008 |
| 2008, June | #22, IASB | IASB Work Plan - Projected timetable as at 30 June 2008 |
| 2008, 24 Oct | #23, FASB | Minutes of the October 21, 2008 Joint Board Meeting: Emissions Trading Schemes |
| 2009, March | #24, IASB Meeting Summaries | IASB Meeting 19 March 2009 |
| 2009, 13 April | #25, FASB IASB | Minutes of the April 8, 2009, Board Meeting: Emissions trading schemes |
| 2009, Nov | #26, IASB Meeting Summaries | IASB Meeting 17 Nov 2009 |
| 2009, Nov | #27, FASB IASB | Minutes of Emissions Trading Schemes Board Meeting of November 18 |
| 2010, March | #28, FASB IASB | FASB and FASB Commitment to Memorandum of Understanding Quarterly Progress Report 31 March 2010 |
| 2010, May | #29, Nikolaus Starbatty | Research Paper Emissions Trading Schemes, IASB Meeting - Agenda Paper 10 A |
| 2010, May | #30, IASB Meeting Summaries | IASB Meeting 20 May 2020 |
| 2010, June | #31, IASB | Emission Trading Schemes - Background and history |
| 2010, Sept | #32, IASB Meeting Summaries | IASB/FASB Meeting of 15 September 2010 |
| 2010, Sept | #33, FASB IASB | IASB AP 10 A/FASB AP 6 A: Emissions Trading Schemes, Recognition of assets in a cap and trade scheme |
| 2010, Sept | #34, FASB IASB | IASB AP 10 B/FASB AP 6 B: Existence and recognition of liabilities for the allocation in a cap and trade scheme |
| 2010, Sept | #35, FASB IASB | IASB AP 10 C/FASB AP 6C: Issues to be discussed at future board meetings |
| 2010, Sept | #36, FASB IASB | Emissions Trading Schemes Cover Memo |
| 2010, Sept | #37, FASB IASB | Minutes of Board Meeting: Emission Trading Schemes |
| 2010, Oct | #38, FASB IASB | Minutes of Board Meeting: Emission Trading Schemes |
| 2010, 19 Nov | #39, FASB IASB | Minutes of Board Meeting of 18 November 2010: Emission Trading Schemes |
| 2011, July | #40, IFRS | Agenda Consultation 2011, Request for Views |
| 2012 | #41, IASB | Feedback Statement: Agenda Consultation 2011 |
| 2012 | #42, IFRS Foundation | Invitation to Comment: IASB and IFRS Interpretations Committee - Due Process Handbook |
| 2013 | #43, EFRAG | Emissions Trading Schemes - Draft Comment Paper |
| 2013 | #44, EFRAG | Emissions Trading Schemes - Feedback Statement Paper |
| 2014, Jan | #45, IFRS IC Meeting | A17, Staff Paper, 29–30 January 2014 |
| 2014, May | #46, IFRS IC Meeting | AP07, Staff Paper, Project IAS 37, Measurement of liabilities arising from emission trading schemes |
| 2014, May | #47, IFRS IC Meeting | AP07 A, Project IAS 37, Measurement of liabilities arising from emission trading schemes - additional comment letter received |
| 2014, Nov | #48, IASB ASAF | AP6, project Emission Trading Schemes, Cover Memo, Staff paper, Education session |
| 2014, Nov | #49, IASB ASAF Meeting | IASB AP6B, ASAF AP4C, project Emission Trading Schemes, Summary of accounting issues, staff paper, Education session |
| 2014, Nov | #50, IASB ASAF Meeting | IASB AP6A, ASAF AP4B, project Emission Trading Schemes, Background scheme information, Education session |
| 2014, Nov | #51, Global Reporting Forum | Minutes of the Meeting IASB GPF, 6 Nov 2014 |
| 2014, Nov | #52, Global Reporting Forum | GPF meeting, 6 November 2014 Agenda paper 4 A |
| 2014, Nov | #53, IASB | Staff paper, Agenda paper 4 B, Background information on the types of emission trading schemes, 6 November 2014 |
| 2014, Dec | #54, IASB ASAF Meeting | AP4A, ETS survey |
| 2014, Dec | #55, IASB ASAF Meeting | Emission-related schemes and related accounting guidance in Japan |
| 2014, Dec | #56, IASB ASAF Meeting | Summary note of the Accounting Standards Advisory Forum |
| 2015, June | #57, IASB | Pollutant Pricing Mechanisms: Joint CMAC and GPF meeting, June 2015 Agenda Paper 4 A |
| 2015, July | #58, IASB ASAF Meeting | Pollutant Pricing Mechanisms (formerly Emissions Trading Schemes): Cover note, 16–17 July 2015 |
| 2015, July | #59, IASB ASAF Meeting | ASAF AP7A, IASB AP6A, Pollutant Pricing Mechanisms: Paper topic Why do we need a fresh approach? 16–17 July 2015 |
| 2015, July | #60, IASB ASAF Meeting | ASAF AP7B, IASB AP6A, Paper topic Comparison of possible approaches—a simplified example |
| 2015, July | #61, ASAF Member Paper | ASAF AP7C, PPM project, China’s New Proposal on Accounting for Emission Trading Schemes |
| 2015, August | #62, IASB | Request for Views 2015 Agenda Consultation |
| 2015, Oct | #63, IASB ASAF | ASAF AP7, IASB Project Update and Agenda Planning |
| 2015, Oct | #64, IASB ASAF | ASAF AP5, PPM project, Cap-and-trade emissions trading scheme liabilities, 1–2 October 2015 |
| 2015, Oct | #65, IASB ASAF | Summary note of the Accounting Standards Advisory Forum, 1 and 2 October 2015 |
| 2016, April | #66, IASB Meeting | Staff Paper, PPM Project, Project update and responses to the Agenda Consultation |
| 2016, Nov | #67, IASB | IASB® Work Plan 2017–2021: Feedback Statement on the 2015 Agenda Consultation |
| 2021, June | #68, IFRS® Foundation, Rafal Markowski | Third Agenda Consultation, Agenda paper 1, ITCG meeting, June 2021 |