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FAQ 4.2.3 – How do project developers measure the carbon offsets generated from trees accounted for under IAS 16?
Publication date: 03 Mar 2023
uk In depth INT2023-02
When the trees are accounted for under IAS 16, the carbon offsets they produce are accounted for under IAS 2. They are initially measured at cost and this will include the depreciation of the trees.
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