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818 Environmental Credits and Environmental Credit Obligations

ASC 818-30 Environmental Credit Obligations

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US GAAP

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00 Status 05 Overview and Background 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 30 Initial Measurement 35 Subsequent Measurement 40 Derecognition 45 Other Presentation Matters 50 Disclosure 55 Implementation Guidance and Illustrations