RT dataset
T1 Supplementary material to Field-configuring events and the failure to standardise accounting for emissions
A1 Giordano Spring, Sophie
A1 Larrinaga González, Carlos
A1 Rivière Giordano, Géraldine
K1 Accounting for emission rights
K1 Carbon accounting
K1 Pollutant pricing mechanisms
K1 Emission trading schemes
K1 Field-configuring events
K1 Accounting regulation
K1 IFRS
K1 EFRAG
K1 Contabilidad ambiental
K1 Contabilidad
K1 Accounting
K1 Contaminación
K1 Pollution
AB 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).
PB Universidad de Burgos
YR 2024
FD 2024-05-09
LK http://hdl.handle.net/10259/9161
UL http://hdl.handle.net/10259/9161
LA eng
NO This work was supported by the Autorité des Normes Comptables under Grant CR 2016-012 and by Junta de Castilla y León (Grant BU029P23).
DS Repositorio Institucional de la Universidad de Burgos
RD 22-dic-2024