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Carbon Trading and Offsetting

  • Shelley W. W. Zhou
Chapter
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Abstract

According to Financial Accounting Standards Board’s (FASB) Concept Statement 6, an asset has three essential characteristics:

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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  • Shelley W. W. Zhou
    • 1
  1. 1.Department of Civil & Environmental EngineeringHong Kong University of Science and TechnologyClear Water BayHong Kong

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