The International Public Sector Accounting Standards Board^® (IPSASB) staff have issued a background paper to provide information on Emissions Trading Schemes (ETSs) and other government interventions that reduce emissions of greenhouse gases. The paper provides background information on ETSs and support the IPSASB’s potential future development of approaches for accounting for entities’ involvement in ETSs. This publication is not an IPSASB pronouncement and does not represent IPSASB members' views.

• Emissions Trading Schemes—Staff Background Paper

Matteo Pozzoli became a member of the Small and Medium Practices (SMP) Committee in January 2017. He previously served as Technical Advisor to SMP Committee Chair Giancarlo Attolini from 2008 to 2014. He was nominated by the Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC).

Mr. Pozzoli collaborates with CNDCEC’s Research Department on national and international professional standards. He is Technical Advisor at the Corporate Reporting Policy Group of Accountancy Europe (formerly FEE), and is Associate Professor at the University of Naples Parthenope.

Mr. Pozzoli has a bachelor’s degree in business economics in public administration and is a chartered accountant and statutory auditor.  He has contributed to numerous professional and scientific publications.

Naofumi Higuchi became a member of the IFAC SMP Advisory Group (SMPAG) in January 2017. He was nominated by the Japanese Institute of Certified Public Accountants (JICPA).

Mr. Higuchi is a Technical Director at JICPA, the organization for the CPA profession in Japan. He assists member CPAs working in SMPs to implement International Financial Reporting Standards (IFRS) by providing a series of seminars and workshops. JICPA also provides tools, guidelines, and special training sessions for members in SMPs to be utilized when supporting start-ups, new business development, and business revitalization.

Mr. Higuchi is a professor (part-time) specializing in IFRS at Tohoku University Accounting School in Japan since 2018. 

Mr. Higuchi received his CPA qualification in 2001 while working as a manager in financial services with ChuoAoyama PricewaterhouseCoopers in Japan.

Mr. Higuchi holds a bachelor of economics degree from Keio University, Japan, and a master's degree (Master of Laws) from University of Tsukuba, Business Science School.  

Tine van de Werken became a member of the IFAC Professional Accountants in Business (PAIB) Advisory Group in January 2017. She was nominated by the Royal Nederlandse Beroepsorganisatie van Accountants (NBA).

Ms. Van de Werken is the CFO at Dümmen Orange. Previously, Mrs. Van de Werken worked as CFO at Royal Cosun. In her capacity as CFO, she participated in the leadership team of Cosun and successfully led a variety of projects, like acquisitions and divestments, refinancing, and the implementation of a SSC ICT and enterprise resource planning projects.

Ms. Van de Werken is the Vice-Chair of Pension Fund Cosun, and the Chair of Joint Investment Committee of the Pension Fund Cosun and Pension Fund Aviko. She is a member of the Advisory Board of NBA/VRC Professional Education Program (an interest and advisory committee for accountants in business).

Ms. Van de Werken received her CPA qualification in 1997 while working as a business controller with Cosun in the Netherlands and holds a Master’s Degree in Business Economics from Erasmus University and a degree in Accountancy from Vrije Universiteit.

Mr. Nyong has devoted 22 years of his career to public financial management system out of which he served as Auditor-General of Cross River State for 17 years. During this period, he also performed the role of Activity Executing Agency (AEA) for Development Partner Projects, including the World Bank -State Governance and Capacity Building Project, European Union - State Reforming Institutions Project and EU-Funded/World Bank-Managed State and Local Governance Project.

In collaboration with the Cross River State Government (CRSG), Mr. Nyong facilitated the establishment of the CRSG/ICAN Tuition Centre where candidates are prepared for the professional examinations of the Institute of Chartered Accountants of Nigeria {ICAN). The Centre has produced over 600 chartered accountants since its inception in August 2008.

He was a member of the Governing Council of ICAN 2008-2011. He also served in various committees of the Institute. He was Chairman, Accountants’ Investigation Panel. He was Chairman, Calabar and District Society of ICAN from 2004-2010.

As a Trainer, Mr. Nyong was a Facilitator to the Financial Institutions Training Centre (FITC) on Bank Audit, a Facilitator to ICAN’s MPCE on Public Sector Accounting and Paper Presenter on public financial management reforms within and outside Nigeria.

Mr. Nyong has ten years’ experience in banking as Financial Controller, Branch Manager and Head of Energy Sector with Cooperative Development Bank PLC and Chartered Bank PLC.

He is currently, Presiding Chairman, FAAC Sub-Committee on IPSAS Implementation in Nigeria and Deputy Chairman, ICAN Accountability Index Steering Committee.

His Technical Advisor is Iheanyi Anyahara.