Businesses are under increasing pressure to report their greenhouse gas emissions, and need to account for the carbon taxes and quotas associated with those emissions. In the Environmental Accounting course, we cover such concepts as emission measurements, the monetization of carbon dioxide, relevant accounting transactions, environmental reporting issues, and metrics related to the environment. In short, this course covers the full range of reporting and accounting related to the environment.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize the sources of greenhouse gases.
Specify the characteristics of primary and secondary data.
Identify the consolidation methods used for emissions reporting.
Recognize the methods used to value the cost of carbon.
Identify the accounting used for carbon taxes and quotas.
Recognize the accounting recommendations in the IFRIC 3 Emission Rights document.
Identify the contents of the reconciliation statement for an environmental report.
Identify the different types of environmental metrics.
Major Topics
The Nature of Greenhouse Gas Emissions
The Carbon Footprint Concept
Carbon Dioxide Measurement
Beast Year Emissions
The Monetization of Carbon Dioxide
Relevant Accounting Transactions
Contents of an Environmental Report
Environmental Accounting Outcomes
