2026-04-30T01:35:31Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/91612025-05-12T08:22:22Zcom_10259_5238com_10259_5086com_10259_2604col_10259_7096col_10259_5684

Giordano Spring, Sophie 6bc7c2ce-8179-46c2-8ae8-a117ffaa2a2d 600 Larrinaga González, Carlos 312 600 0000-0002-7000-4619 Rivière Giordano, Géraldine b163c5d1-883a-41fc-ae4e-2154bef82c41 600 Montpellier (France), Burgos (Spain) start=2019; end=2021 2024-05-10T11:20:17Z 2024-05-10T11:20:17Z 2024-05-09 http://hdl.handle.net/10259/9161 10.71486/wwq5-2q30 The dataset for this study consists of public documents dealing with accounting for emission rights produced between 2003 and 2016. The dataset obtained from the EFRAG and IFRS archives consists in 68 primary documents (referenced in Supplementary_material_appendix Table A1), including IASB and FASB minutes, staff papers, ASAF minutes, agenda and research papers, meeting updates, and public reports. Additionally, the study analyzes 412 comment letters sent to four public consultations (referenced in Supplementary_material_appendix Table A2, Table A3, Table A4 and Table A5). This work was supported by the Autorité des Normes Comptables under Grant CR 2016-012 and by Junta de Castilla y León (Grant BU029P23). text/plain application/pdf eng Universidad de Burgos http://hdl.handle.net/10259/9450 info:eu-repo/grantAgreement/Junta de Castilla y León//BU029P23//Contabilidad socio-ecológica y stewardship empresarial/ Atribución-NoComercial 4.0 Internacional http://creativecommons.org/licenses/by-nc/4.0/ info:eu-repo/semantics/openAccess Accounting for emission rights Carbon accounting Pollutant pricing mechanisms Emission trading schemes Field-configuring events Accounting regulation IFRS EFRAG Contabilidad ambiental Contabilidad Contaminación Accounting Pollution Supplementary material to Field-configuring events and the failure to standardise accounting for emissions dataset info:eu-repo/semantics/acceptedVersion 2024 THUMBNAIL Supplementary_material_appendix Table A1.pdf.jpg Supplementary_material_appendix Table A1.pdf.jpg IM Thumbnail image/jpeg 4263 https://riubu.ubu.es/bitstream/10259/9161/9/Supplementary_material_appendix%20Table%20A1.pdf.jpg 116d2c57d1c936f950ff1aa05c25f136 MD5 9 Supplementary_material_appendix Table A2.pdf.jpg Supplementary_material_appendix Table A2.pdf.jpg IM Thumbnail image/jpeg 3448 https://riubu.ubu.es/bitstream/10259/9161/10/Supplementary_material_appendix%20Table%20A2.pdf.jpg b569532490cbdf59261bd6b2e64b351b MD5 10 Supplementary_material_appendix Table A3.pdf.jpg Supplementary_material_appendix Table A3.pdf.jpg IM Thumbnail image/jpeg 3284 https://riubu.ubu.es/bitstream/10259/9161/11/Supplementary_material_appendix%20Table%20A3.pdf.jpg 851dc694eb0ba5bcae5c4e398eb0d062 MD5 11 Supplementary_material_appendix Table A4.pdf.jpg Supplementary_material_appendix Table A4.pdf.jpg IM Thumbnail image/jpeg 3813 https://riubu.ubu.es/bitstream/10259/9161/12/Supplementary_material_appendix%20Table%20A4.pdf.jpg 767783c370c1b0f58eab6f39cd1f2c65 MD5 12 Supplementary_material_appendix Table A5.pdf.jpg Supplementary_material_appendix Table A5.pdf.jpg IM Thumbnail image/jpeg 3350 https://riubu.ubu.es/bitstream/10259/9161/13/Supplementary_material_appendix%20Table%20A5.pdf.jpg 36843a0429ce552121d907afeb9b977e MD5 13 LICENSE license.txt license.txt text/plain; charset=utf-8 999 https://riubu.ubu.es/bitstream/10259/9161/8/license.txt b295bcbce42e2caabeb0c623d3860c06 MD5 8 CC-LICENSE license_rdf license_rdf application/rdf+xml; charset=utf-8 914 https://riubu.ubu.es/bitstream/10259/9161/7/license_rdf 24013099e9e6abb1575dc6ce0855efd5 MD5 7 ORIGINAL readme.txt readme.txt text/plain 3441 https://riubu.ubu.es/bitstream/10259/9161/1/readme.txt 651a04c9fe2189060a343ba682315d8a MD5 1 Supplementary_material_appendix Table A1.pdf Supplementary_material_appendix Table A1.pdf application/pdf 114185 https://riubu.ubu.es/bitstream/10259/9161/2/Supplementary_material_appendix%20Table%20A1.pdf ceb8232e3c0edcb56142fdd60c51c52d MD5 2 Supplementary_material_appendix Table A2.pdf Supplementary_material_appendix Table A2.pdf application/pdf 59113 https://riubu.ubu.es/bitstream/10259/9161/3/Supplementary_material_appendix%20Table%20A2.pdf fa36ca97c3f4ad50ccd64f8c606dbec1 MD5 3 Supplementary_material_appendix Table A3.pdf Supplementary_material_appendix Table A3.pdf application/pdf 52094 https://riubu.ubu.es/bitstream/10259/9161/4/Supplementary_material_appendix%20Table%20A3.pdf df8bd58125d61e068961383318d10954 MD5 4 Supplementary_material_appendix Table A4.pdf Supplementary_material_appendix Table A4.pdf application/pdf 66631 https://riubu.ubu.es/bitstream/10259/9161/5/Supplementary_material_appendix%20Table%20A4.pdf e5362f4e52c1ab7859e91e0e19a4d6d3 MD5 5 Supplementary_material_appendix Table A5.pdf Supplementary_material_appendix Table A5.pdf application/pdf 56696 https://riubu.ubu.es/bitstream/10259/9161/6/Supplementary_material_appendix%20Table%20A5.pdf 82399e9317da0a0259aa20bafec066b3 MD5 6 10259/9161 oai:riubu.ubu.es:10259/9161 2025-05-12 10:22:22.44 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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