The SNA provides a comprehensive accountingframework to compile aggregate indicators relating to economic development, highlighting production, incomes and outlays and their interrelationship.
Sometimes when IFRS is discussed, especially with regard to the roadmap for adoption in the United States, the accountingframework is conflated with the accounting standard or principle.
Abandoning an automatic credit for biogenic carbon is the only way to define a consistent GHG accountingframework without resorting to unverifiable assumptions about the extent of net carbon uptake that complicate other approaches, DeCicco argues.
Adherence to direct, source- and sink-based, current-period accounting provides a robust framework for handling emissions from fuels regardless of their origin.