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Whitepapers
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Minimising volatility for the airline industry
Published on
14 Mar 2012
Company name:
Reval
n the current market environment there are many factors causing volatility in the Income Statement. The aim of the EU Emissions Trading Scheme (EU-ETS), started on 1st January 2005, is to reduce emissions in a cost effective manner allowing companies to trade emission allowances and thereby determine how and where they reduce emissions. Following legislation in 2009 the aviation industry is now included. This publication is the first in a three-part series through which we will explore: What is the issue? The accounting implications and considerations; and a case study from an airline regarding their emissions hedging.
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Minimising volatility for the airline industry.
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