footbridge

To the Point - FASB proposes establishing guidance on accounting for environmental credit programs


Overview

Our publication summarizes the FASB’s proposed amendments to establish guidance for the recognition, measurement, presentation and disclosure of environmental credits and environmental credit obligations. The proposal would apply to all entities that buy, receive or internally generate environmental credits that an entity intends to sell or trade, or use for compliance or voluntary purposes. Comments on the exposure draft are due by 15 April 2025.

Download PDF