Discussion
Under the equity share approach to the organisational boundary, an organisation accounts for
Answer: D
Correct answer: emissions in proportion to its ownership interest
Under the equity share approach the organisation accounts for a share of each entity’s emissions equal to its economic interest - 40 per cent of a joint venture in which it holds 40 per cent. The alternatives are the control approaches, financial or operational, under which an entity is either fully consolidated or excluded altogether. The choice changes the reported total and must be stated and applied consistently.
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