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Accounting Spotlight

Accounting and Reporting Considerations for Environmental Credits (October 7, 2022)

Accounting Spotlight
October 7, 2022
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Accounting and Reporting Considerations for Environmental Credits

Footnotes

1
See the EPA’s Web site for a discussion of scope 1, 2, and 3 inventory guidance.
2
Chapter 4, Elements of Financial Statements, of FASB Concepts Statement No. 8, Conceptual Framework for Financial Reporting.
3
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”