Real Estate Carbon Accounting Principle
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Real Estate Carbon Accounting Principles

  • General Concepts 3 Articles

    • 1. Introduction
    • 2. Scoping and Definitions
    • 3. Assumptions and Estimates
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  • Carbon Balance Sheet 7 Articles

    • Carbon Assets 2 Articles
      • 4.1 Embedded Carbon Asset
      • 4.2 Embedded carbon deduction for lack of reusability
    • Carbon Liabilities 2 Articles
      • 4.3 Unpaid-carbon liability
      • 4.4 Future operational carbon liability
    • Fair Value 2 Articles
      • 5.1 Fair Value of an Embedded Carbon Asset.
      • 5.2 Fair Value of Carbon Liabilities
    • Carbon Equity 1 Article
      • 6. Green Dividend.
  • Carbon Profit and Loss 2 Articles

    • 7.1 Carbon Expenses recognition.
    • 7.2 Change in fair value
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  • Charts of Accounts 2 Articles

    • 8.1 Chart of accounts – Balance Sheet
    • 8.2 Chart of Account – Profit and Loss
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  • Examples 5 Articles

    Example of implementation of RECAP in the real estate industry

    • 9.1.1. The Embedded Carbon Asset was acquired through a transaction that does not in itself generate new carbon emissions (§ 4.1.1(a))
    • 9.1.2. The Embedded Carbon Asset was produced by the reporting entity in a process that does generate new carbon emissions (§ 4.1.1(b))
    • 9.2.1 Derecognition of an asset which was acquired through a transaction that does not in itself generate new carbon emissions (§ 4.1.1(a))
    • 9.2.2. Derecognition of an asset which was produced by the reporting entity in a process that does generate new carbon emissions (§ 4.1.1(b))
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  • Change Log 1 Article

    • Change log
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RECAP INDEX

  • General Concepts
  • Carbon Balance Sheet
  • Carbon Profit and Loss
  • Charts of Accounts
  • Examples
  • Change Log
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Real Estate Carbon Accounting Principles. v 1.11 02/2022 - Last update 03/02/2022 see changelog for details