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OIL2218 - Accounting and Strategy for Carbon Credits

‐ Nov 16, 2022 4:05pm

During this session participants will learn how Carbon Credits/Offsets are created, tracked and acquired. We will also discuss existing accounting models for such instruments, including classification on the balance sheet, revenue recognition as well as matters relating to the initial and subsequent measurement. 

Learning Objectives:

  • Recognize the basics and background of carbon credit markets
  • Identify the existing accounting models for balance sheet classification of carbon credits
  • Distinguish main considerations relating to the revenue recognition and initial and subsequent measurement of carbon credit
  • Determine main lease and derivative considerations for carbon credits



Concurrent Session (Onsite and Online)

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