Aspects of Statehood, Regulation and Accounting
List of Abbreviations and Symbols XV
II ning, of firm i in quarter t (i. e. EARNit - ETS_EARNit) EARNCHit change in earnings with respect to the same period of a year earlier of firm i in period t EARNCHit q change in quarterly earnings before extraordinary items with respect to the same quarter of a year ear- lier, scaled by the market value at fiscal quarter be- ginning, of firm i in period t ECX European Climate Exchange (UK) ÉDF Électricité de France (France) EEX European Energy Exchange (Germany) EFRAG European Financial Reporting Advisory Group (EU) EFTA European Free Trade Association EHVV Emissionshandels-Versteigerungsverordnung – Emission Trade Auction Regulation (Germany) EnBW Energie Baden-Württemberg (Germany) ENEL Ente Nazionale per l’Energia Elettrica (Italy) EnWiG Gesetz zur Förderung der Energiewirtschaft – Energy Economics Act (Germany) ERC Emission Reduction Credit (Kyoto) ERGEG European Regulators’ Group for Electricity and Gas (EU) ERU Emission Reduction Unit (Kyoto) ETS Emission trading scheme ETS_BSIit q ETS-specific balance sheet item (either allowances asset or emission liability) according to one of the four alternative treatments of firm i in period t, scaled by the market value at fiscal quarter begin- ning ETS_EARNit q quarterly net ETS earnings impact according to one of the four alternative treatments, scaled by the mar- ket value at fiscal quarter beginning, of firm i in pe- riod t EUA European Union Allowance EXAA Energy Exchange Austria (Austria) XVIII List of Abbreviations and Symbols FASB Financial Accounting Standards Board (US) FFV proposed full fair value accounting treatment for emission...
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