2026-10-15T19:29:14Zhttps://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

00925njm 22002777a 4500 dc Giordano Spring, Sophie author Larrinaga González, Carlos author Rivière Giordano, Géraldine author 2024-05-09 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). http://hdl.handle.net/10259/9161 10.71486/wwq5-2q30 Accounting for emission rights Carbon accounting Pollutant pricing mechanisms Emission trading schemes Field-configuring events Accounting regulation IFRS EFRAG Supplementary material to Field-configuring events and the failure to standardise accounting for emissions