Energy Subsidy Reporting: Its Creation and Enforcement through International Financial Reporting Standards (IFRS) - European Company Law View Energy Subsidy Reporting: Its Creation and Enforcement through International Financial Reporting Standards (IFRS) by - European Company Law Energy Subsidy Reporting: Its Creation and Enforcement through International Financial Reporting Standards (IFRS) 11 2

This article proposes that the International Accounting Standards Board introduce a new International Financial Reporting Standard (IFRS) to require energy companies to disclose subsidies received by the energy sector. The effect could be transformative among energy sources, and permit the development of a more equitable and informed subsidy system. Low carbon energy technology companies would stand to gain significantly from a redistribution of energy subsidies

European Company Law