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RESOLUCIÓN de 8 de febrero de 2006, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se aprueban normas para el regis- tro, valoración e información de los derechos de emisión de gases de efecto invernadero

Resolution of February 8, 2006, of the Institute of Accounting and Audit of Accounts, by which They approve standards for the registration, valuation and information of greenhouse gas emission rights.

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Summary

This Royal Decree 1643/1990, of December 20, approves the General Accounting Plan, in its fifth final provision establishes that the Institute of Accounting and Auditing of Accounts, through a Resolution, may issue mandatory rules that develop the valuation standards of the General Accounting Plan.

Issuer

Spain

Year

2006

Region

Europe

Issuer (type)

Institute of Accounting and Audit of Accounts (Government)

Instrument type

Resolution

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Low 0.52%
    • Low 0.07%
    • E focus: climate change, greenhouse gas, emissions
    • S focus: compensation
    • G focus: financial reporting, audit
    • Finance, Management, Manufacturing, Mining, Professional services, Transportation