ASBJ revises Practical Solution on Tentative Treatment of Accounting for Emission Trades

The Accounting Standards Board of Japan (ASBJ) has today issued a revised PITF No.15 (revised 2009) Practical Solution on Tentative Treatment of Accounting for Emission Trades. The purpose of this amendment is to clarify accounting treatments related to the experimental emissions trading scheme.

The document is available in Japanese only.