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Elijah Cook

Elijah is from Mesa, Arizona and grew up going to the lake, riding ATVs, and playing football. Being the son of a business owner, he recognized his passion for understanding the world of business from an early age. When he is not focused on debits and credits, he enjoys spending time with his wife and fly fishing. Elijah will be joining Deloitte in Dallas in its Risk and Financial Advisory practice.

ESG

Understanding & Accounting for Emission Allowances

Emission allowances are tradable instruments that allow a business to emit a specified amount of a specific gas. This article can help preparers and users of financial statements understand how to treat these unique assets for accounting purposes.
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