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Overview
Our Technical Line highlights certain accounting implications for entities considering transactions and arrangements related to climate change initiatives. This update adds or expands the discussion of the accounting for carbon reduction and neutrality programs (e.g., cap-and-trade programs, renewable energy certificates, carbon offset programs), financial instruments with environmental, social and governance--linked features, power purchase agreements and virtual power purchase agreements, and the Securities and Exchange Commission proposal to require climate-related disclosures.
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