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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