2026-08-19T11:56:10Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/91612025-05-12T08:22:22Zcom_10259_5238com_10259_5086com_10259_2604col_10259_7096col_10259_5684
Repositorio Institucional de la Universidad de Burgos
author
Giordano Spring, Sophie
author
Larrinaga González, Carlos
author
Rivière Giordano, Géraldine
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).
eng
Atribución-NoComercial 4.0 Internacional
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
dataset
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URL
https://riubu.ubu.es/bitstream/10259/9161/1/readme.txt
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readme.txt
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https://riubu.ubu.es/bitstream/10259/9161/2/Supplementary_material_appendix%20Table%20A1.pdf
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Supplementary_material_appendix Table A1.pdf
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https://riubu.ubu.es/bitstream/10259/9161/3/Supplementary_material_appendix%20Table%20A2.pdf
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Supplementary_material_appendix Table A2.pdf
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https://riubu.ubu.es/bitstream/10259/9161/4/Supplementary_material_appendix%20Table%20A3.pdf
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Supplementary_material_appendix Table A3.pdf
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https://riubu.ubu.es/bitstream/10259/9161/5/Supplementary_material_appendix%20Table%20A4.pdf
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Supplementary_material_appendix Table A4.pdf
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https://riubu.ubu.es/bitstream/10259/9161/6/Supplementary_material_appendix%20Table%20A5.pdf
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Supplementary_material_appendix Table A5.pdf