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IASB should look at carbon markets, says study

Imperial College Business School has published a report on how to evaluate carbon market products in financial accounting. It aims at filling the regulatory gaps deriving from “the widespread lack of understanding about carbon offsets as new financial instruments and investable assets” and laments that despite the standard-setter IFRS Foundation’s ...

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Alexandre Mazzia in his restaurant in Marseille (Nicolas Tucat/AFP via Getty Images)
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