Emission-related schemes and related accounting guidance in Japan
4 December 2014
The IASB initiated a research project on emission trading schemes in response to the feedback received to the Agenda Consultation 2011. As a start of the research project, IASB carried out a survey to the Accounting Standards Advisory Forum (ASAF) members on the type’s emissions trading schemes in operation in their jurisdictions and how such schemes are being accounted for.
In response to the request from the IASB, the ASBJ prepared a set of slides summarising emission-related schemes and related accounting guidance in Japan, and presented it during the ASAF meeting of December 2014.