FRS 101 and Net zero: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Remove implementation date as now 3 years past.)
 
imported>Doug Williamson
(Mend links.)
 
Line 1: Line 1:
''UK and Irish accounting.''
''Environmental concerns - emissions''.


Financial Reporting Standard 101, dealing with the Reduced Disclosure Framework for financial reporting in the UK and the Republic of Ireland.
Net zero emissions means that any greenhouse gas emissions are balanced by schemes to offset an equivalent amount of greenhouse gases from the atmosphere, such as planting trees or using technology like carbon capture and storage.




FRS 101 applies to companies which are members of larger public groups.
== See also ==
 
* [[Adaptation Action Coalition]]
FRS 101 sets out reduced disclosure requirements (within the framework of IFRS) for 'qualifying entities'.
* [[Adaptation communications]]
 
* [[Business Ambition for 1.5C]]
 
* [[Carbon credits]]
Qualifying entities for this purpose are members of groups where:
* [[Carbon-neutral]]
 
* [[Climate-related disclosure]]
(i) The parent of the group prepares publicly available consolidated financial statements; and <br>
* [[COP26]]
(ii) The qualifying entity is included in the consolidation prepared by the parent company.
* [[Credit rating]]
 
* [[Emissions]]
 
* [[Environmental concerns]]
==See also==
* [[ESG investment]]
* [[FRS 100]]
* [[Glasgow Financial Alliance for Net Zero]]  (GFANZ)
* [[FRS 102]]
* [[Gold standard]]
* [[FRS 103]]
* [[Green bond]]
* [[IFRS]]
* [[Green Bond Principles]]
* [[Greenhouse gas]]
* [[Hybrid]]
* [[Nationally determined contribution]]
* [[Net-Zero Asset Managers Initiative]]
* [[Net-Zero Asset Owner Alliance]]
* [[Net-Zero Banking Alliance]]
* [[Paris Agreement]]
* [[Resilience]]
* [[Road to Zero]]
* [[United Nations Framework Convention on Climate Change]]
* [[Zero emissions]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]

Revision as of 22:40, 14 October 2021

Environmental concerns - emissions.

Net zero emissions means that any greenhouse gas emissions are balanced by schemes to offset an equivalent amount of greenhouse gases from the atmosphere, such as planting trees or using technology like carbon capture and storage.


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=FRS_101&oldid=34178’