Accounting Framework For The Post 2020 Period

Accounting rules and procedures will dictate how progress is tracked for various possible types of mitigation contributions that might be included in the 2015 agreement and how their achievement will be determined. Without such rules, it will be difficult, if not impossible, to accurately track progress toward individual contributions as well as towards limiting warming to 2° C or below. The report explores the components of a robust and rigorous accounting framework, lessons learned from existing accounting frame-works, and how such a framework can be developed for the 2015 agreement. The objective is to support the establishment of a sufficiently robust and rigorous common accounting framework for the 2015 agreement, including accounting rules for international transfers of units from marketbased mechanisms and the land sector.

Ensure that your not-for-profit accounting is airtight for 2020 Not-for profit organizations have unique characteristics, so they must adhere to a specific set of generally accepted accounting principles (GAAP). Wiley Not-For-Profit GAAP 2020 provides practical guidance on how to identify and apply the relevant standards. This guide is indispensable for professionals responsible for preparing and auditing not-for-profit accounts. You will learn how to interpret the relevant accounting principles and how to apply them, all while minimizing unnecessary effort and eliminating potentially costly errors. This comprehensive yet concise text thoroughly examines the latest standards for measurement, presentation, and disclosure related to not-for-profits. It covers the Financial Accounting Standards Board (FASB) Accounting Standards Codification, all relevant Accounting Standards Updates, and other guidance that applies to not-for-profit organizations, particularly that of the American Institute of Certified Public Accountants (AICPA). With this unrivalled reference tool, your not-for-profit GAAP questions are answered. Easily understand the latest not-for-profit GAAP with visual aids, including flowcharts, diagrams, and illustrations Navigate complex requirements and ensure completeness of GAAP disclosures Stay current with all not-for-profit accounting pronouncements, including FASB, AICPA, and more Enjoy practical, user-friendly guidance on applying the relevant accounting standards in your not-for-profit organization With Wiley Not-For-Profit GAAP 2020, you can be assured you have the most current, comprehensive accounting information that applies to nonprofit organizations. Stay in compliance and ensure timely, accurate reporting with this authoritative volume.

The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Green finance plays a crucial role in promoting sustainable development by mobilizing financial resources toward environmentally sustainable projects. It enables the transition to a low-carbon and climate-resilient economy, which is essential for achieving global climate goals. Green Finance and Sustainable Development Goals explores how, by aligning financial investments with sustainable development objectives, green finance can contribute to the achievement of the United Nations' Sustainable Development Goals (SDGs).The first part of the book examines the connection between climate change and green finance in emerging markets and developing countries, with a particular focus on the impact of globalization and financial development on climate change. The second part of the book focuses on environmental disclosure, standards, and their relevance, with a specific focus on how European countries have implemented green finance to support sustainable development and achieve climate goals. In the third and final part of the book, the authors discuss green finance and sustainable development goals from a global perspective, examining the role of finance and renewable energy transition in supporting sustainable economic development, and how this can be applied to green recovery post-COVID-19.The book provides a comprehensive and up-to-date analysis of the relationship between green finance and sustainable development goals, offering insights and potential solutions for researchers, investors, and policymakers. It also includes real-life case studies, empirical analyses, and policy recommendations from scholars around the world, making it a valuable resource for anyone interested in understanding and addressing the challenges of climate change and sustainable finance in the aftermath of the COVID-19 pandemic.

The land-use sector serves key environmental and social functions and supports the livelihoods of around a half of the world’s population. Despite its importance, however, the climate regime fails to formulate a coherent vision or set of incentives for mitigation and adaptation from the sector. The negotiation of a future climate treaty that will take effect in 2020 presents a key opportunity to improve the current system and create an integrated accounting and incentive framework for adaptation and mitigation strategies across all land-uses. This report - conducted by Climate Focus together with UNIQUE forestry and land use - analyses the current status of the land-use sector under the United Nations Framework Convention on Climate Change and its Kyoto Protocol, and formulates options for how various incentives and systems could be harmonized under a future climate treaty.

An essential resource for understanding the potential role for biomass energy with carbon capture and storage in addressing climate change Biomass Energy with Carbon Capture and Storage (BECCS) offers a comprehensive review of the characteristics of BECCS technologies in relation to its various applications. The authors — a team of expert professionals — bring together in one volume the technical, scientific, social, economic and governance issues relating to the potential deployment of BECCS as a key approach to climate change mitigation. The text contains information on the current and future opportunities and constraints for biomass energy, explores the technologies involved in BECCS systems and the performance characteristics of a variety of technical systems. In addition, the text includes an examination of the role of BECCS in climate change mitigation, carbon accounting across the supply chain and policy frameworks. The authors also offer a review of the social and ethical aspects as well as the costs and economics of BECCS. This important text: Reveals the role BECCS could play in the transition to a low-carbon economy Discusses the wide variety of technical and non-technical constraints of BECCS Presents the basics of biomass energy systems Reviews the technical and engineering issues pertinent to BECCS Explores the societal implications of BECCS systems Written for academics and research professionals, Biomass Energy with Carbon Capture and Storage (BECCS) brings together in one volume the issues surrounding BECCS in an accessible and authoritative manner.

This paper reviews the Fund’s income position for FY 2019 and FY 2020. The paper updates projections provided in April 2018 and proposes decisions for the current year. The paper includes a comprehensive review of the Fund’s income position as required under Rule I-6(4). No change is proposed in the margin for the rate of charge that was established under this rule in April 2018 for the period FY 2019–20.