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The report examines diverse carbon-related instruments, including allowances, credits and quotas, and highlights inconsistent terminology, unclear definitions, and rising future costs as carbon prices increase. It reviews existing guidance, applies a defined research methodology, and evaluates findings to derive policy recommendations for preparers, auditors, standard-setters and users.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/reality-of-accounting-for-carbon-related-instruments-research-report/159643/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/reality-of-accounting-for-carbon-related-instruments-research-report/159643.png","ImageObject",300,407,{"name":92,"@type":93},"Đào","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What problem does the report address about carbon-related instruments?","Question",{"text":112,"@type":113},"It addresses the growing role of carbon-related instruments in mandatory and voluntary carbon markets and the resulting corporate reporting challenges. The report focuses on inconsistent terminology, lack of clear definitions, and limited accounting guidance.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Which types of carbon-related instruments are discussed?",{"text":117,"@type":113},"The report discusses instruments such as carbon allowances, carbon credits, and carbon quotas, including cases where some instruments are traded or provided at no cost. It also considers internal carbon pricing and how these appear in financial statements.",{"name":119,"@type":110,"acceptedAnswer":120},"What does the report recommend for different stakeholders?",{"text":121,"@type":113},"It provides recommendations targeted at preparers of financial statements, auditors, standard-setters, policymakers and regulators, and users with governance responsibilities. 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They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies.  \nGuided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educatorsand other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.  \n[Find out more at](Find out more at accaglobal.com)[ accaglobal.com](Find out more at accaglobal.com)  \nREALITY OF ACCOUNTING FOR CARBON-RELATED INSTRUMENTS  \nAbout the Adam Smith Business School.  \nThe University of Glasgow includes among its alumni, the father of  \neconomics, Adam Smith. The Adam Smith Business School is named  \nin his honour. We aim to follow his legacy by developing enlightened,  \nengaged and enterprising graduates, who are internationally  \nrecognised and make a positive impact on culture and society.  \nOur business is about creating inspiring leaders, researchers and professionals whose research and relations with industry have real impact, influencing organisations as they develop and grow globally.  \nThe Adam Smith Business School has the triple crown of accreditation and are accredited by the Association to Advance Collegiate Schools of Business (AACSB International), the European Quality Improvement System (EQUIS) and the Association of MBAs (AMBA) for our Glasgow MBA programme.  \nThe School is home to research, of international and national excellence, that contributes to theoretical advancement and is relevant to practice.  \nFind out more about us at  \n[gla.ac.uk/schools/business/aboutus/](gla.ac.uk/schools/business/aboutus/)  \n2  \nContents.  \nExecutive summary 4  \nBackground and objectives 4  \nMethod 5  \nMain findings and implications 5  \nPolicy recommendations 6  \n\n| 1. Introduction | 7 |\n| --- | --- |\n| 1.1 Background – rapid development of carbon markets at a global scale | 7 |\n| 1.2 Carbon related instruments: corporate reporting challenges | 8 |\n| 1.3 Research aims and objectives | 8 |\n| 1.4 Report outline | 8 |\n| 2. Review of existing reports or white papers on carbon-related instruments and their accounting treatment | 9 |\n| 2.1 IASB’s attempts to assist in accounting for issues resulting from participation in carbon markets | 9 |\n| 2.2 Understanding various types of carbon-related instruments and their potential accounting treatment | 10 |\n| 3. Methodology | 12 |\n| 3.1 Scope | 12 |\n| 3.2 Sample selection process | 12 |\n| 3.3 Sample characteristics | 13 |\n\n4. Findings and discussion 14  \n4.1 Participation in carbon markets 14  \n4.2 Voluntary carbon credits 17  \n4.3 Internal carbon pricing 18  \n4.4 Carbon-related instruments in financial statements 20  \n4.4.1 Accounting treatment of carbon-related instruments 23  \n4.4.2 Significance of carbon-related instruments in financial statements 28  \n4.4.3 Disclosure of carbon taxes 29  \n4.5 Carbon-related instruments and climate change in auditors’ reports 30  \n\n| 5. Implications, recommendations and conclusion | 33 |\n| --- | --- |\n| 5.1 Implications | 33 |\n| 5.1.1 Engagement with carbon markets (and carbon-related instruments) is not yet pervasive but is growing | 33 |\n| 5.1.2 Variety of terms cause complexity | 34 |\n| 5.1.3 Lack of a","cbCairEXMpLAhUsW","https://ap.wps.com/l/cbCairEXMpLAhUsW","pdf",9191177,43,"English","# Executive summary\n# Background and objectives\n# Method\n# Main findings and implications\n# Policy recommendations\n# 1. Introduction\n## 1.1 Background – rapid development of carbon markets at a global scale\n## 1.2 Carbon related instruments: corporate reporting challenges\n## 1.3 Research aims and objectives\n## 1.4 Report outline\n# 2. Review of existing reports\n## 2.1 IASB’s attempts to assist in accounting\n## 2.2 Understanding various types of carbon-related instruments\n# 3. Methodology\n## 3.1 Scope\n## 3.2 Sample selection process\n## 3.3 Sample characteristics\n# 4. Findings and discussion\n## 4.1 Participation in carbon markets\n## 4.2 Voluntary carbon credits\n## 4.3 Internal carbon pricing\n## 4.4 Carbon-related instruments in financial statements\n## 4.5 Carbon-related instruments and climate change in auditors’ reports\n# 5. Implications, recommendations and conclusion","[{\"question\":\"What problem does the report address about carbon-related instruments?\",\"answer\":\"It addresses the growing role of carbon-related instruments in mandatory and voluntary carbon markets and the resulting corporate reporting challenges. The report focuses on inconsistent terminology, lack of clear definitions, and limited accounting guidance.\"},{\"question\":\"Which types of carbon-related instruments are discussed?\",\"answer\":\"The report discusses instruments such as carbon allowances, carbon credits, and carbon quotas, including cases where some instruments are traded or provided at no cost. It also considers internal carbon pricing and how these appear in financial statements.\"},{\"question\":\"What does the report recommend for different stakeholders?\",\"answer\":\"It provides recommendations targeted at preparers of financial statements, auditors, standard-setters, policymakers and regulators, and users with governance responsibilities. The recommendations are built on findings about engagement levels, complexity from varied terms, and audit effort needs.\"}]","Reality of Accounting for Carbon-Related Instruments - Research Report | PDF",108]