{"id":22416,"date":"2013-07-30T07:15:00","date_gmt":"2013-07-30T07:15:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=4fa95c1c5a04175a344898179dcddbbe"},"modified":"2013-07-30T07:15:00","modified_gmt":"2013-07-30T07:15:00","slug":"australian-standard-setter-updates-guidance-on-carbon-accounting-in-light-of-ifric-21","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=22416","title":{"rendered":"Australian standard setter updates guidance on carbon accounting in light of IFRIC 21"},"content":{"rendered":"<p>The Australian Accounting Standards Board (AASB) has released an updated version of a staff paper on accounting for Australia&#8217;s carbon pricing mechanism, specifically how to account for the &#8216;fixed price&#8217; phase which is often referred to as a &#8216;carbon tax&#8217;.  The latest update of the paper discusses the implications of the release of AASB Interpretation 21 &#8216;Levies&#8217; (equivalent to IFRIC 21), and notes a number of interpretative issues surrounding the identification of the obligating event for the carbon tax.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Australian Accounting Standards Board (AASB) has released an updated version of a staff paper on accounting for Australia&#8217;s carbon pricing mechanism, specifically how to account for the &#8216;fixed price&#8217; phase which is often referred to as a &#8216;carbon ta&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/22416"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22416"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/22416\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}