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Carbon Balance Sheet 7 Articles
- Carbon Assets 2 Articles
- Carbon Liabilities 2 Articles
- Fair Value 2 Articles
- Carbon Equity 1 Article
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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))