Why should granted emission allowance be measured at fair value?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Why should granted emission allowance be measured at fair value?
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The emission allowance is a special type of allowance that companies get from the government.  This emission gives an allowance to the company to emit a fixed amount of the pollutant from a source. This allowance includes the credits to the company. The company also sold these allowances to other companies if a company fail to use these credits then that company also get monetary benefits from the company. The main aim of this allowance to reduce the emission of the carbon in air.

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