An Emission That Is Associated with the Consumption, Rather Than

question 19

Multiple Choice

An emission that is associated with the consumption, rather than the production, of electricity by an assurance client should be classed as a(n) :

• A)scope 1 emission.
• B)scope 2 emission.
• C)scope 3 emission.
• D)emission deduction.

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Definitions:

Receivables

These are amounts owed to a business by its customers for goods or services delivered on credit.

GAAP

Generally Accepted Accounting Principles, a set of accounting rules and standards used in the United States for preparing financial statements.

IFRS

A collection of worldwide accounting rules for financial reporting, known as International Financial Reporting Standards.

Credit Card Sale

A transaction in which the purchase of goods or services is made using a credit card, allowing customers to delay payment and sellers to receive immediate funds.