Environmental Accounting (CPE Course)

CPE Credit: 1.5 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $20

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Course Description
Businesses are under increasing pressure to report their greenhouse gas emissions, and need to account for the carbon taxes and quotas associated with those emissions. In the Environmental Accounting course, we cover such concepts as emission measurements, the monetization of carbon dioxide, relevant accounting transactions, environmental reporting issues, and metrics related to the environment. In short, this course covers the full range of reporting and accounting related to the environment.

Author: Steven Bragg

Course Number: AC1135

Learning Objectives

  • Recognize the sources of greenhouse gases.

  • Specify the characteristics of primary and secondary data.

  • Identify the consolidation methods used for emissions reporting.

  • Recognize the methods used to value the cost of carbon.

  • Identify the accounting used for carbon taxes and quotas.

  • Recognize the accounting recommendations in the IFRIC 3 Emission Rights document.

  • Identify the contents of the reconciliation statement for an environmental report.

  • Identify the different types of environmental metrics.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Accounting

Prerequisites: None

Advance Preparation: None

Latest Review Date: April 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.