Realisation and Scope 3 reporting: Difference between pages

Latest revision as of 15:44, 1 March 2023

Sustainability - environmental policy - greenhouse gas emissions - reporting.

Reporting on Scope 3 greenhouse gas emissions.

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-. ''Financial reporting''.
+''Sustainability - environmental policy - greenhouse gas emissions - reporting.''
-The realisation concept in financial reporting requires that certain key events should have taken place before income and expenditure are recognised in the financial statements at the reporting date.
+Reporting on Scope 3 greenhouse gas emissions.
-Cash does not necessarily have to have been received or paid by the reporting date, but risks and rewards of ownership have to have been transferred.
+== See also ==
+* [[Emissions]]
+* [[Greenhouse gas]]
+* [[Scope 1 emissions]]
+* [[Scope 2 emissions]]
+* [[Scope 3 emissions]]
+* [[Value chain emissions]]
-. In other contexts, 'realisation' generally refers to the conversion of assets, profits or liabilities into cash.
+[[Category:Accounting,_tax_and_regulation]]
+[[Category:The_business_context]]
+[[Category:Corporate_finance]]
+[[Category:Investment]]
-== See also ==
+[[Category:Long_term_funding]]
-*[[Unrealised profit]]
+[[Category:Identify_and_assess_risks]]
+[[Category:Manage_risks]]
+[[Category:Risk_frameworks]]
+[[Category:Risk_reporting]]