SEC Climate Disclosure Rule
Regulation S-X Article 14: Financial statement effects – SEC Climate Disclosure Rule

SEC Climate Disclosure Rule 14-02(e): Rule 14-02(e): carbon offsets and RECs in the financial statements

What does 14-02(e) require?

If carbon offsets or RECs are a material component of plans to achieve disclosed climate-related targets or goals, disclose the aggregate amounts expensed, capitalised and lost on capitalised offsets and RECs during the year, the beginning and ending balances of capitalised offsets and RECs, where each is presented in the income statement and balance sheet, and, as part of the contextual information, the accounting policy for offsets and RECs.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

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