{"id":184,"date":"2021-02-23T10:42:26","date_gmt":"2021-02-23T09:42:26","guid":{"rendered":"https:\/\/recap.wiki\/?post_type=ht_kb&#038;p=184"},"modified":"2021-02-25T09:41:04","modified_gmt":"2021-02-25T08:41:04","slug":"example4","status":"publish","type":"ht_kb","link":"https:\/\/recap.wiki\/index.php\/recap\/example4\/","title":{"rendered":"9.2.2.\tDerecognition of an asset which was produced by the reporting entity in a process that does generate new carbon emissions (\u00a7 4.1.1(b))"},"content":{"rendered":"\n<p>Reporting Entity B decides to sell the asset it has previously produced (see \u00a7<a href=\"https:\/\/recap.wiki\/index.php\/recap\/example2\/\">9.1.2.<\/a>) to an entity that will report it under GAAP.\u00a0 Following this transaction reporting entity B would have sold all of its assets.<\/p>\n\n\n\n<p>The following booking would take place:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_1.png\" alt=\"\" class=\"wp-image-185\" width=\"850\" height=\"210\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_1.png 999w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_1-300x74.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_1-768x190.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_1-50x12.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_1-920x227.png 920w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_1-600x148.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_1-320x79.png 320w\" sizes=\"auto, (max-width: 850px) 100vw, 850px\" \/><\/figure>\n\n\n\n<p>Theses bookings would lead to the following final Carbon Balance sheet and Carbon Profit and Loss:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_2.png\" alt=\"\" class=\"wp-image-186\" width=\"883\" height=\"450\" srcset=\"https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_2.png 985w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_2-300x153.png 300w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_2-768x391.png 768w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_2-50x25.png 50w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_2-920x469.png 920w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_2-600x306.png 600w, https:\/\/recap.wiki\/wp-content\/uploads\/2021\/02\/922_2-320x163.png 320w\" sizes=\"auto, (max-width: 883px) 100vw, 883px\" \/><\/figure>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"ht_kb_category":[32],"ht_kb_tag":[],"class_list":["post-184","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-examples"],"_links":{"self":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/comments?post=184"}],"version-history":[{"count":3,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/184\/revisions"}],"predecessor-version":[{"id":227,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/184\/revisions\/227"}],"wp:attachment":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/media?parent=184"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_category?post=184"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_tag?post=184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}